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MEDIUM
FISCAL

Reinvestment exemption not applicable if sold property was not habitual residence

V1644-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1644-25
Published
15 Sept 2025

Summary

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.

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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