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V2386-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Insufficient space does not require change of residence for habitual home

A taxpayer asks whether a property acquired after a divorce can be considered habitual for reinvestment exemption, despite not having resided in it for three years, due to insufficient space for children. The DGT responds that lack of space does not necessarily require a change of residence.

In 5 key points

How it affects those involved

Taxpayers may qualify for reinvestment exemption even if they have not resided in a property for three years, provided the property is deemed habitual due to family needs.

Lifecycle

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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