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V1578-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

For reinvestment exemptions, inherited property must be the main residence for three years from the date of acquisition

A taxpayer inquired whether they could apply for a reinvestment exemption when selling an inherited property in which they have resided since 2020. The Directorate General of Taxes (DGT) ruled that the three-year requirement for habitual residence begins from the date of acquisition via inheritance, rather than from when the taxpayer actually moved into the property.

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2024-07-01PublishedPublished 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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