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New guides on the latest Spanish tax and immigration developments.
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A taxpayer purchased a new home using a mortgage before selling their primary residence. The Tax Agency has ruled that the exemption applies provided the proceeds from the sale are reinvested into the new home, even if the purchase preceded the sale.
This clarification provides certainty for taxpayers who transition between homes by purchasing a new property before completing the sale of their current primary residence, ensuring they can still benefit from capital gains tax relief.
The tax team reviews your specific situation.
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