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V1316-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption cannot be applied if a third parking space is transferred

The taxpayer asks whether a parking space can be considered a primary residence for the purpose of applying the reinvestment exemption, having acquired a home and three parking spaces in a single transaction. The DGT rules that the exemption cannot be applied because a maximum of two parking spaces can be treated as equivalent to a primary residence.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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