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MEDIUM
FISCAL

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

V1641-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1641-25
Published
15 Sept 2025

Summary

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.

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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