Skip to content
V1479-25 ·8 August 2025 ·consulta-vinculante Low impact
Tax

The exemption for reinvestment requires full ownership and habitual residence, except in exceptional circumstances such as job relocation

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact