Skip to content
V1712-25 ·19 September 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption may apply if job transfer necessitates move to new residence

The consultant asks whether their home qualifies as habitual residence to claim reinvestment exemption after living there less than three years due to a job transfer. The DGT states that a job transfer may exempt the three-year rule if it is proven that the move is necessary and not voluntary.

In 6 key points

Lifecycle

2025-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact