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V0563-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Proportional reinvestment exemption applicable

The consultant wishes to sell their primary residence to purchase a new property in shared ownership with their spouse. The DGT confirms that the reinvestment exemption may be applied to the proportional amount reinvested in the new property.

In 6 key points

How it affects those involved

The exemption applies proportionally to the amount actually reinvested in the new shared property.

Lifecycle

2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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