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MEDIUM
FISCAL

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

V1298-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1298-25
Published
11 Jul 2025

Summary

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.

In 6 key points

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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