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V1667-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption unavailable if payments to cooperative occur more than two years after sale

A taxpayer sold their primary residence and intended to reinvest the proceeds into a cooperative to build a new home, but could not make further payments until construction was completed. The DGT ruled that to qualify for the exemption, the entire amount must be applied to the construction within two years of the sale.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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