Skip to content
MEDIUM
FISCAL

Reinvestment exemption not applicable if property sold was not habitual

V1802-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1802-25
Published
13 Oct 2025

Summary

A taxpayer asks whether the reinvestment exemption applies after selling a property ceased to be their habitual residence in 2020 due to a job transfer. The DGT responds that it is not possible because the property did not meet the requirement of being the habitual residence at the time of sale or in the two years prior.

In 6 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact