Skip to content
V0153-24 ·16 February 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption denied if the sold property was not a primary residence in the two preceding years

A taxpayer sold a property that had been rented out and could not serve as a primary residence due to its condition following an eviction. The Tax Agency ruled that since the property was neither a primary residence at the time of sale nor during the two years prior, the reinvestment exemption does not apply.

In 5 key points

Lifecycle

2024-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact