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V1795-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption requires full ownership for at least three years

The consultant asks whether the reinvestment exemption can be applied to a new property after selling a donated property in which they previously resided. The DGT responds that for a property to be considered habitual, it must have been a genuine residence and full ownership must have been held for at least three consecutive years.

In 6 key points

How it affects those involved

The requirement of three consecutive years of full ownership for a property to qualify as habitual residence affects the eligibility for the reinvestment exemption.

Lifecycle

2025-10-13PublishedPublished 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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