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MEDIUM
FISCAL

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

V1299-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1299-25
Published
11 Jul 2025

Summary

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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