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V1846-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · exención por reinversión

Reinvestment exemption possible if commercial property is used as habitual residence

A taxpayer asks whether the reinvestment exemption applies after selling their home and purchasing a property registered as an office that is habitable. The DGT responds that the registered classification does not prevent the exemption if the property is used as a habitual residence.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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