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V2467-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Exemption for reinvestment in habitual residence available to special tax regime holders

A taxpayer under the special regime for displaced workers asks whether they can claim the exemption for reinvestment in habitual residence. The DGT confirms that, as a resident in the EU, the exemption under the Seventh Additional Provision of the TRLIRNR applies according to the rules in Article 38 of the LIRPF.

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2025-12-11PublishedPublished 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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