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V1848-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if sold property was not habitual residence

The consultant asks whether the reinvestment exemption applies after selling a property that was their habitual residence until 2020, with plans to reinvest the proceeds. The DGT states that the exemption does not apply because the property was not considered a habitual residence at the time of sale.

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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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