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V0734-18 ·19 March 2018 ·consulta-vinculante Medium impact
Tax

The ten-year period for maintaining the inherited property tax reduction begins from the date of death

The inquirer asks when an inherited property subject to a tax reduction must be sold and when the mandatory holding period begins. The DGT rules that the ten-year period is calculated from the date of death and that selling the property does not void the reduction, provided the full proceeds are reinvested in another primary residence.

In 6 key points

Lifecycle

2018-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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