Skip to content
V1950-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption possible for selling a public protection property

The consultant asks whether the reinvestment exemption from capital gains can be applied when selling a public protection property (VPO) after its protection period expires. The DGT confirms this is possible if the property was the taxpayer's habitual residence at the time of sale or at any point in the two years prior.

In 6 key points

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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