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V0490-25 ·27 March 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption available if ex-spouse retains habitual home after divorce

A taxpayer asks whether the reinvestment exemption applies after receiving financial compensation from the dissolution of a shared property housing their habitual home. The DGT clarifies that, in line with Supreme Court jurisprudence, the property is considered habitual for the spouse who leaves if the other spouse retains it as such.

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2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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