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V2059-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Main residence exemption requires change of address to be a necessity rather than a choice

A taxpayer has enquired whether they can apply for reinvestment or over-65 exemptions after residing in their home for only a short period due to family reasons. The DGT clarifies that for a property to be considered a main residence before the three-year mark, the change of address must be mandatory rather than a voluntary option.

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2024-09-25PublishedPublished 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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