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V2550-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Property considered habitual if resided in for at least two years before sale

The consultant asks whether their Madrid property qualifies as habitual to claim the reinvestment exemption upon sale. The DGT explains that continuous residence for at least three years is required, or the habitual residence status must have been lost in the two years prior to transfer.

In 6 key points

Lifecycle

2025-12-18PublishedPublished 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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