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MEDIUM
FISCAL

Birth of a third child does not justify voluntary move to qualify home as habitual

V1794-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1794-25
Published
13 Oct 2025

Summary

The consultant asks whether the increase in family size after the birth of a third child allows qualifying a home as habitual before three years of residence to claim the reinvestment exemption. The DGT responds that family growth does not necessarily require a move, and that a voluntary change of residence does not meet the requirement of permanence.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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