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V1736-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence may apply following the death of the taxpayer

A taxpayer inquired whether she and her deceased spouse could apply the principal residence reinvestment exemption after selling their home and purchasing a new one following his death. The Directorate General for Taxes (DGT) ruled that the death of the taxpayer does not constitute a failure to meet the reinvestment requirement.

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2024-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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