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V0623-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased before selling the previous one

The taxpayer asks whether the exemption for reinvesting in a primary residence can be applied if part of the price for the new home has already been paid before selling the old one. The DGT rules that this is possible, provided that the required timeframes and ownership percentages are met.

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Lifecycle

2020-03-31PublishedPublished 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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