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MEDIUM
FISCAL

Reinvestment exemption not applicable if sold property is not the taxpayer's habitual residence

V1455-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1455-25
Published
5 Aug 2025

Summary

The consultant asks whether the reinvestment exemption can be applied when selling a rented property to purchase a new habitual residence. The DGT responds that it is not possible because the sold property does not meet the requirement of being the taxpayer's habitual residence.

In 5 key points

Lifecycle

2025-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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