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V2276-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Exemption for reinvestment in habitual home possible after divorce

The consultant asks whether an exemption for reinvestment in a habitual home can be applied after selling a family home following a divorce. The DGT responds that, in line with Supreme Court jurisprudence, a home is considered habitual if the ex-spouse continues to reside there.

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Lifecycle

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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