The TEC Establishes that the Exemption for Reinvestment in Habitual Housing Is a Taxpayer's Right, Not a Tax Option

In its decision of 31 March 2025 (recurso 6769/2024), the Central Economic and Administrative Tribunal (CEAC) has consolidated the criterion by declaring that the exemption in the IRPF for reinvestment in habitual housing does not constitute a tax option under Article 119.3 of the General Tax Law, but a right that can be exercised even by rectifying the self-liquidation, provided that the legal requirements are met and the tax exercise has not b…