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V0245-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption available for habitual home sale

A taxpayer owning 80% of their habitual home may apply the reinvestment exemption if the conditions of temporariness are met and the full or proportional amount is reinvested.

In 6 key points

How it affects those involved

Taxpayers selling their habitual home can benefit from reinvestment exemption if reinvesting the full or proportional amount.

Lifecycle

2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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