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V1980-25 ·20 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if sold property was not habitual at time of sale

The consultant asks whether reinvestment exemption applies when selling a Madrid home to buy a new one in Catalonia. The DGT responds that it does not apply because the property was not considered the habitual residence at the time of sale.

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2025-10-20PublishedPublished 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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