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V1641-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Requirements for exemption due to reinvestment in habitual residence and proof of residency

The consultant asks how to justify that a property is their habitual residence to claim the reinvestment exemption. The DGT explains that the property must be continuously inhabited for at least three years or meet exceptional circumstances, and that residency is a factual issue proven by any valid evidence.

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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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