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V2058-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Economic difficulties do not automatically allow treating a property as habitual

The consultant asks whether financial hardship allows treating a property as habitual for reinvestment exemption, despite lacking three years of residence. The DGT responds that financial circumstances do not necessarily require a change of domicile, and thus do not trigger the exception to the three-year residence rule.

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2025-11-05PublishedPublished 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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