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V1879-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property ceased to be habitual residence

A taxpayer asks whether the reinvestment exemption applies to a property that ceased being their habitual residence in 2017 due to a job transfer. The DGT responds that it does not apply because the property did not meet the requirement of being a habitual residence at the time of sale or in the two years prior.

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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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