Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The taxpayer asks whether the sale of their sole home may be exempt from income tax due to reinvestment in another habitual home, intended for use in China. The DGT responds that it is not applicable, as the property did not meet the requirement of being a habitual residence over the two years preceding the sale.
Cuestión planteada ¿Puede considerarse dicha vivienda (único inmueble de su propiedad) como su habitual a efectos de la exención por reinversión en vivienda habitual, de forma que la ganancia patrimonial que obtenga por su transmisión quede exenta si reinvierte en nueva vivienda habitual dentro del plazo legalmente previsto?
Para la exención por reinversión, la vivienda transmitida debe haber sido vivienda habitual en el momento de la venta o en cualquier día de los dos años anteriores a la misma. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo circunstancias excepcionales. Al estar el contribuyente destinado en el extranjero desde 2022, la vivienda no mantiene la condición de habitual en el plazo de dos años exigido para la transmisión en 2025.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.