Skip to content
MEDIUM
FISCAL

Reinvestment exemption applicable only if habitual residence requirements met

V1978-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1978-25
Published
20 Oct 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

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