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V2288-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Breakup from a de facto relationship does not automatically entitle exemption for reinvestment if less than three years of residency have been completed

A taxpayer asks whether the end of a de facto relationship allows treating a property as habitual for claiming reinvestment exemption before three years of residency have been fulfilled. The DGT states that the breakup of a de facto relationship does not equate to a marital separation, and the exemption will depend on whether it can be proven that the circumstances necessitate a change of residence.

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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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