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V0296-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in habitual home possible if conditions met

The consultant asks whether reinvestment exemption applies after renting out their habitual home and signing a rental contract with purchase option for a new property. The DGT explains that the exemption requires both properties to be habitual homes and that reinvestment occurs within the established timeframes.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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