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V1297-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property no longer habitual

The consultant asks whether the reinvestment exemption applies to selling a property where they resided between 2004 and 2012 and now rents it. The DGT responds that it is not possible because the property no longer has the status 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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