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V1046-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

A purchase option creates two patrimonial changes and may prevent reinvestment exemption

The consultant asks how a rental with a purchase option is taxed and whether the reinvestment exemption can be applied to the new home. The DGT responds that the purchase option and the subsequent sale are separate events, and in this case, the reinvestment exemption does not apply because the new home was acquired before the previous one was transferred.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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