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MEDIUM
FISCAL

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

V1981-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1981-25
Published
20 Oct 2025

Summary

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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