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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A 78-year-old taxpayer inquired whether they could apply the exemption for the sale of a main residence after having ceased to reside there in 2010 due to a separation. The DGT ruled that this is not possible, as the property must have been the main residence at the time of sale or during the two preceding years.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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