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V1681-25 ·18 September 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption may be retained if move is necessary for family reasons

A taxpayer asks whether the reinvestment exemption can be maintained in their new home if they must move before three years due to marriage and family circumstances. The DGT states that marriage alone is insufficient, but family circumstances may justify a necessary move.

In 6 key points

How it affects those involved

Taxpayers moving due to family reasons may retain the reinvestment exemption if the move is deemed necessary.

Lifecycle

2025-09-18PublishedPublished 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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