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V1346-25 ·16 July 2025 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment not applicable if sold property was not habitual residence

The consultant asks whether reinvestment exemption can be applied after selling a rented property in 2021 and purchasing another at the same time. The tax authority responds that it is not possible because the sold property ceased to be the habitual residence in 2021 and fails the requirement of being so at the time of transfer or in the two preceding years.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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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