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MEDIUM
FISCAL

Reinvestment exemption possible for selling a public protection property

V1950-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1950-25
Published
15 Oct 2025

Summary

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.

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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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