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V0514-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption possible for partial purchase of spouse's property

A taxpayer sells their primary residence and intends to use the proceeds to buy 50% of a property owned by their spouse. The DGT states that the exemption is available if the primary residence requirements are met and the exemption is applied proportionally to the share acquired.

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2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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