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V1299-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

No sufficient space at birth prevents qualifying as habitual residence before three years

The consultant asks whether selling their home before three years of residence, due to the birth of a child making the house too small, allows reinvestment exemption. The DGT responds that lack of space does not necessarily require a change of domicile.

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