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V1578-26 ·15 June 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires compulsory, not convenient, address change

The DGT asks whether the birth of a child and architectural barriers in a home may justify considering a property as habitual before three years of residence. It states these circumstances are not necessarily mandatory and the administration must assess whether the move is a necessity or a choice.

In 6 key points

Lifecycle

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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