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V1729-25 ·23 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 after selling a property where they returned to reside following a job transfer, without meeting the three-year period. The DGT responds that the property does not qualify as a habitual residence at the time of sale or in the two years prior.

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Lifecycle

2025-09-23PublishedPublished 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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