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V1258-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

The reinvestment exemption does not apply to the portion of the dwelling that was leased for tourism purposes

The taxpayer asks whether the exemption for the reinvestment of the primary residence may be applied after having leased rooms of their house for tourism use. The DGT responds that the exemption is not applicable to the proportional part of the gain corresponding to the leased areas.

Lifecycle

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

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