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MEDIUM
FISCAL

Reinvestment exemption requires full ownership of property

V1204-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1204-25
Published
2 Jul 2025

Summary

The consultant asks whether the reinvestment exemption can be applied after selling their habitual residence and paying a sibling to acquire their share in the bare property of another property. The DGT responds that this is not possible because the exemption requires full ownership of the property.

In 6 key points

Lifecycle

2025-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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