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V1797-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applies if property remains habitual residence for surviving spouse

A taxpayer asks whether selling their share of a property after divorce allows reinvestment exemption, as they no longer reside there. The DGT clarifies that, in line with Supreme Court jurisprudence, the property is considered a habitual residence for the spouse remaining in it.

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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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