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V1444-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption may apply if house and garage were acquired in the same transaction

The taxpayer sold their home and a garage at different times and reinvested the proceeds into a new property. The DGT is examining whether the sale of the garage allows for the application of the primary residence reinvestment exemption.

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2024-06-14PublishedPublished 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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