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MEDIUM
FISCAL

Reinvestment exemption not applicable if property was rented in previous two years

V0769-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0769-25
Published
5 May 2025

Summary

The consultant asks whether the reinvestment exemption can be applied to a primary residence after selling a property that was rented between 2022 and 2024. The DGT responds that it is not possible because the property does not meet the requirement of being a primary residence.

In 5 key points

Lifecycle

2025-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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