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V3052-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in habitual home not applicable if home was not habitual two years before sale

A taxpayer asks about fiscal residence and the possibility of claiming the reinvestment exemption after selling a property in Spain. The DGT states that if the property ceased being a habitual residence more than two years before the sale, the exemption does not apply, regardless of whether the individual is a Spanish resident or a resident in another EU member state.

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2021-12-07PublishedPublished 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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