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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 94 results.
Lack of home space does not alone entitle claim of habitual residence exemption
V5300-26
Lack of space due to family growth or remote work does not guarantee habitual residence status before three years
V5297-26
Geographic mobility expense increase applicable in 2025 and 2026
V1630-26
Reinvestment exemption requires compulsory relocation, not voluntary choice
V1533-26
La exención por venta de vivienda habitual para mayores de 65 años requiere que la vivienda haya sido residencia habitual en el momento de la venta o en los dos años anteriores
V1582-26
Reinvestment exemption requires compulsory move, not convenience
V1583-26
Reinvestment exemption requires compulsory, not convenient, address change
V1578-26
Reinvestment exemption requires habitual residence for at least three years
V1540-26
La exención por reinversión exige que el cambio de domicilio sea una necesidad indispensable y no una mera opción
V1541-26
Reinvestment exemption in habitual home requires mandatory move
V1538-26
Lack of space or need for remote work does not alone justify considering a home as habitual
V1504-26
Reinvestment exemption in habitual residence requires mandatory relocation
V1390-26
La falta de espacio por nacimiento de un hijo no permite considerar la vivienda como habitual si no se cumplen tres años de residencia
V1415-26
La exención por venta de vivienda habitual requiere que el cambio de domicilio sea una necesidad y no una opción voluntaria
V1412-26
La exención por vivienda habitual requiere que el cambio de domicilio sea una necesidad imperativa, no una opción
V1406-26
Reinvestment exemption requires a compelling need for property change
V1379-26
Reinvestment exemption requires relocation to be a necessity, not a choice
V1334-26
Reinvestment exemption requires mandatory domicile change for habitual home
V1312-26
Distance to workplace does not guarantee habitual residence for reinvestment exemption
V1321-26
Reinvestment exemption in habitual home requires necessary move
V1318-26
Breakup does not automatically entitle exemption for reinvestment if move is not required
V1322-26
V1246-26
Disease could justify reinvestment exemption for property if it necessitates move
V1214-26
Reinvestment exemption requires mandatory relocation circumstances
V1232-26
Marriage does not automatically grant reinvestment exemption without domicile change
V1239-26
Exemption for sale of habitual home depends on proving need for address change
V1210-26
Breakup of a de facto relationship does not automatically equate to marital separation for reinvestment exemption
V1231-26
Reinvestment exemption requires domicile change to be a necessity, not a choice
V1234-26
For reinvestment exemption, relocation must be a necessary imperative, not a voluntary choice
V1166-26
Reinvestment exemption may apply if housing move is proven to be a necessity
V1179-26
Work relocation may preserve home property exemption if move is necessary
V1116-26
Reinvestment exemption may apply if move is due to health reasons
V0945-26
Marriage alone does not make a home habitual without a mandatory move
V0948-26
Residence requirement for reinvestment exemption clarified
V0918-26
Disease could qualify as analogous circumstance for habitual residence exemption
V0733-26
Work relocation may allow exemption from three-year residence rule for reinvestment benefit
V0697-26
Reinvestment exemption in habitual residence requires indispensable domicile change
V0722-26
Reinvestment exemption requires mandatory domicile change
V0724-26
Reinvestment exemption requires necessary move and four-year completion deadline
V0716-26
No guaranteed habitual residence without elevator or space if sold before three years
V0512-26
Reinvestment exemption in habitual home requires indispensable domicile change
V0493-26
Reinvestment exemption in habitual home requires mandatory address change
V0440-26
Villa not considered habitual if move is voluntary, not necessary
V0434-26
Distance to work does not guarantee reinvestment exemption if move is not mandatory
V0446-26
Birth-related lack of housing space does not necessitate address change
V0260-26
Lack of space does not prevent a home from being considered habitual if three years of residence are met
V0285-26
For reinvestment exemption, property must be habitual residence
V0079-26
Lack of home office space does not trigger domicile change requirement
V0092-26
Marriage does not automatically exempt from three-year residency rule
V0082-26
Breakup does not automatically make a home a habitual residence
V0088-26
Lack of housing space does not automatically entitle exemption for reinvestment without mandatory need
V2621-25
La condición de vivienda habitual requiere que el cambio de domicilio sea una necesidad indispensable y no una opción voluntaria
V2588-25
Lack of space does not automatically require move for reinvestment exemption
V2380-25
Insufficient space does not require change of residence for habitual home
V2386-25
Breakup from a de facto relationship does not automatically entitle exemption for reinvestment if less than three years of residency have been completed
V2288-25
Fiscal residency determined by over 183 days; home exemption depends on necessity of move
V2198-25
Economic difficulties do not automatically allow treating a property as habitual
V2058-25
Birth of a child or need for home office does not guarantee habitual residence status before three years
V2077-25
Birth of a third child does not justify voluntary move to qualify home as habitual
V1794-25
Relief for reinvestment depends on whether job transfer requires move
V1821-25
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