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V1633-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property sold was not habitual residence in prior two years

The consultant asks whether the sale of a Madrid property can benefit from the reinvestment exemption to service a loan on another property. The DGT responds that this is not possible because the property was not the habitual residence at the time of sale or in the two years preceding it.

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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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