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V2380-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Lack of space does not automatically require move for reinvestment exemption

The consultant asks whether insufficient space in their current home means it can be considered habitual for reinvestment exemption, despite not having resided there for three years. The DGT states that the regulation does not include lack of space as a circumstance that necessarily requires a change of residence.

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2025-12-09PublishedPublished 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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