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MEDIUM
FISCAL

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

V1633-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1633-25
Published
15 Sept 2025

Summary

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.

In 5 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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