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V1390-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in habitual residence requires mandatory relocation

A taxpayer asks whether the reinvestment exemption for habitual residence can be applied after leaving their home before three years due to employment reasons. The DGT states that a work transfer may allow exemption from the three-year period if it is proven that the move is necessary and not voluntary.

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2026-06-05PublishedPublished 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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