Skip to content
MEDIUM
FISCAL

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

V2550-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2550-25
Published
18 Dec 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact