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V1846-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption possible if commercial property is used as habitual residence

A taxpayer asks whether the reinvestment exemption applies after selling their home and purchasing a property registered as an office that is habitable. The DGT responds that the registered classification does not prevent the exemption if the property is used as a habitual residence.

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2025-10-14PublishedPublished 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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