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V1204-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires full ownership of property

The consultant asks whether the reinvestment exemption can be applied after selling their habitual residence and paying a sibling to acquire their share in the bare property of another property. The DGT responds that this is not possible because the exemption requires full ownership of the property.

In 6 key points

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2025-07-02PublishedPublished 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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