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V1969-22 ·16 September 2022 ·consulta-vinculante Medium impact
Tax

Requirements for main residence reinvestment exemption: three years of residence and full ownership

The applicant asks whether their property, acquired in 2020 after having been a tenant since 2015, qualifies as a main residence for the reinvestment exemption. The DGT rules that it does not meet the necessary requirements.

In 6 key points

Lifecycle

2022-09-16PublishedPublished 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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