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MEDIUM
FISCAL

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

V1346-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1346-25
Published
16 Jul 2025

Summary

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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