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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether the exemption for reinvesting proceeds from the sale of a primary residence could apply to the construction of a new home on rural land where a building permit cannot be obtained. The Directorate-General for Tax (DGT) ruled that it is possible, provided that the reinvestment and construction completion deadlines are met.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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