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V1352-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years ago

The inquirer asks whether they can apply the reinvestment exemption after selling a property that they stopped using due to a divorce decree. The DGT rules that this is not possible because the property was neither a primary residence at the time of sale nor during the preceding two years.

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2022-06-13PublishedPublished 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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