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V0595-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for primary residence may apply to proportional share of undivided interest

A taxpayer inquired whether the primary residence reinvestment exemption could be applied after transferring an 18% share of a building that included her home. The Directorate General for Taxes (DGT) ruled that the exemption can be applied proportionally to the portion of the capital gain corresponding to said ownership share.

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2022-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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