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V2222-25 ·19 November 2025 ·consulta-vinculante Low impact
Tax

Requirements for the exemption due to reinvestment in primary residence

The consultant asks whether the reinvestment exemption applies when selling an inherited property where they did not reside for 19 years. The DGT responds that it is not possible because the property was not a habitual residence in the two years before the transfer.

In 6 key points

How it affects those involved

The exemption for reinvestment in a primary residence is not available if the property was not used as a habitual residence in the two years prior to the transfer.

Lifecycle

2025-11-19PublishedPublished 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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