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V1799-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption may apply if the sold property was the main residence in the two years prior to transfer

The taxpayer asks whether they can apply the reinvestment exemption after selling the property they shared with their spouse following a separation. The DGT rules that, although the property ceases to be the main residence upon moving out, it retains this status for tax purposes if the sale occurs within the following two years.

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Lifecycle

2022-07-29PublishedPublished 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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