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V1634-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Requirements for reinvestment exemption in habitual home: three-year period and exceptions

A taxpayer asks whether they can claim the reinvestment exemption after selling their primary residence to buy another in a different city for work reasons. The DGT responds that, as there has been no continuous residence for three years, the general requirement is not met, unless they can demonstrate circumstances that necessarily require a change of domicile.

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2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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