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V0529-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if property not habitual in two years prior

The consultant asks whether the reinvestment exemption can be applied to the sale of a property that was their residence until 2009. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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