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V1245-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling the previous one

The applicant asks whether the reinvestment exemption can be applied if a new home is purchased before selling their current primary residence. The DGT confirms this is possible, provided the requirements for a primary residence are met and the total amount obtained is reinvested.

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2021-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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