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V1981-25 ·20 October 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if sold property was not habitual in the two years prior

The consultant asks whether the reinvestment exemption can be applied to selling a property that was their primary residence until 2008 and purchasing a new one in 2025. The DGT responds that this is not possible because the sold property did not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.

In 5 key points

Lifecycle

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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