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V1158-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment relief may apply if the new property was purchased before the sale of the old one

A taxpayer inquired whether they could claim reinvestment relief after selling their primary residence, having acquired a new home and a garage space one year prior. The DGT clarified that the relief is applicable if the amount is reinvested within a two-year period (either before or after the sale), but this does not include the garage space purchased subsequently.

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2019-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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