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V1583-26 ·15 June 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires compulsory move, not convenience

A taxpayer asks whether the birth of a child and architectural barriers in their current home allow considering the property as habitual, exempting the three-year residency requirement. The DGT states that such circumstances must necessitate a mandatory move to qualify for the residency period exemption.

In 6 key points

How it affects those involved

Taxpayers must demonstrate a compulsory move, not convenience, to qualify for the reinvestment exemption based on habitual residence.

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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