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V2956-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in habitual home not available to Mexican tax resident

A Mexican tax resident asks whether she can exempt gains from the sale of her former Spanish home by reinvesting the proceeds in a new home in Mexico. The DGT responds that such exemption is not applicable.

In 6 key points

How it affects those involved

Mexican tax residents selling property in Spain cannot claim reinvestment exemption when purchasing property in Mexico.

Lifecycle

2021-11-19PublishedPublished 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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