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V0579-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption not applicable if habitual residence ceased more than two years ago

A taxpayer asks whether the reinvestment exemption can be applied after selling their former habitual residence to buy a new one. The DGT responds that it is not possible because the sold property ceased to be their habitual residence more than two years ago.

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2025-04-01PublishedPublished 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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