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V1538-26 ·15 June 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption in habitual home requires mandatory move

The taxpayer asks whether the sale of a property where they resided for less than three years may be exempt from income tax on capital gains due to the absence of an elevator, which hinders family life because of their partner's disability. The DGT states that to exempt the three-year rule, circumstances must necessarily require a change of residence, a point that cannot be assessed as it involves factual considerations.

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2026-06-15PublishedPublished 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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