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V1730-25 ·23 September 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property was not habitual residence

The consultant asks whether the reinvestment exemption can be applied to a habitual home after selling a property that ceased being their residence in 2012 due to a job transfer. The DGT responds that it is not possible because the property was not a habitual residence in the two years prior to the sale.

In 6 key points

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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