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V1660-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

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

Consultants ask whether reinvestment exemption applies after selling a property whose purchase was delayed due to judicial proceedings. The DGT responds that it is not possible because the property sold was not a habitual residence at the time of sale or in the two years prior.

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2025-09-16PublishedPublished 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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