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V1449-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable to foreign home purchase

A Spanish tax resident asks whether the reinvestment exemption can apply after selling her home in Spain and moving to the United States. The DGT confirms the exemption is available for a foreign property, provided reinvestment and habitual residence conditions are met.

In 6 key points

How it affects those involved

The exemption can be applied to a foreign property as long as the conditions of reinvestment and habitual residence are fulfilled.

Lifecycle

2017-06-07PublishedPublished 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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