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V1742-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

Exchanging two primary residences triggers ITP, IIVTNU and IRPF liabilities

A taxpayer inquired about the tax obligations arising from the exchange of two primary residences of equal value. The DGT ruled that the transaction incurs liabilities for Transfer Tax (ITP), the tax on the increase in value of urban land (IIVTNU), and Personal Income Tax (IRPF).

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2017-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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