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V2621-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Lack of housing space does not automatically entitle exemption for reinvestment without mandatory need

A taxpayer asks whether insufficient room for their children, due to one child's health issues, allows treating their home as habitual before three years to claim reinvestment exemption. The DGT responds that lack of space is not included as a circumstance requiring a change of residence.

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2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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