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V1618-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Exemption for habitual residence cannot be claimed without full ownership for three years

The consultant asks whether they can claim the reinvestment exemption or the age/dependency exemption when selling a property acquired with recent full ownership. The DGT responds that neither exemption applies.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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