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V1298-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption does not apply if property ceased to be habitual residence after two years

The consultant asks whether their property remains a habitual residence after relocating for work to qualify for the reinvestment exemption. The DGT responds that the property lost its status as a habitual residence and, as more than two years have passed, the exemption cannot be applied.

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Lifecycle

2025-07-11PublishedPublished 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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