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V1644-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if sold property was not habitual residence

The consultant asks whether the reinvestment exemption can be applied when selling a property that was previously their habitual residence but is now rented. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years prior.

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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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