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V2065-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applies if property was former spouse's habitual home

A taxpayer asks whether the reinvestment exemption can be applied to a property previously shared with an ex-partner, where they no longer resided. The DGT states that, in line with Supreme Court jurisprudence, the property is considered habitual residence if the former spouse maintained it as such at the time of sale or in the two years prior.

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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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