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V1860-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption possible for primary residence

Consultants ask whether capital gains from selling a California home may be exempt if reinvested in a home in Andalusia. Hacienda confirms that, assuming fiscal residency in Spain, the exemption is available if reinvestment and primary residence requirements are met.

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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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