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V2250-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applicable if property remains habitual residence

A taxpayer asks whether the reinvestment exemption applies to a habitual residence after selling a property where they did not reside since divorce. The DGT states that, in line with Supreme Court jurisprudence, the requirement is met if the property remains the habitual residence of the spouse who stayed in it.

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2025-11-25PublishedPublished 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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