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V1978-25 ·20 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable only if habitual residence requirements met

The consultant asks whether the reinvestment exemption applies after leaving their primary residence to rent another. The DGT responds that the exemption requires both properties to be habitual residences and the reinvestment to occur within the legal period.

In 6 key points

Lifecycle

2025-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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