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MEDIUM
FISCAL

Reinvestment exemption applies if property is sold within two years of ceasing habitual residence

V1296-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1296-25
Published
11 Jul 2025

Summary

The consultant asks whether a property ceasing to be a habitual residence for rental purposes remains a habitual residence for reinvestment exemption. The DGT responds that the property retains this status for two years after the cessation of habitual residence.

In 5 key points

Lifecycle

2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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