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LOW
FISCAL

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

V1479-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1479-25
Published
8 Aug 2025

Lifecycle

2025-08-08PublishedPublished 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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