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V3191-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence may apply following divorce if requirements are met

A taxpayer inquired whether the reinvestment exemption could be applied when selling an old property and using the proceeds to purchase the remainder of their current home. The Directorate General for Taxes (DGT) clarified that, following Supreme Court jurisprudence, the departing spouse is still considered to be transferring their main residence if the other spouse remained in it.

In 6 key points

How it affects those involved

This clarification provides legal certainty for taxpayers undergoing property settlements following divorce or separation, confirming that the transfer of ownership rights in a shared main residence qualifies for tax relief under reinvestment rules.

Lifecycle

2023-12-11PublishedPublished 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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