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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A married couple inquired whether they could apply the primary residence reinvestment exemption if they purchase a new home before selling their current one and use the sale proceeds to repay loans. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the statutory timeframes and primary residence requirements are met.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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