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V1168-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Exemption for sale of main residence cannot be applied if more than two years have passed since cessation of residence

A taxpayer over 65 inquired whether they could apply the exemption for the sale of their main residence after having ceased to reside in it for more than two years due to health reasons. The DGT ruled that the exemption is not applicable because the property no longer qualifies as a main residence.

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2024-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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