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V1781-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for primary residence applies if inheritance acquisition is backdated to the date of death

A taxpayer inquired whether the reinvestment exemption could be applied to the renovation of an inherited property, given that the formal adjudication of the inheritance took place outside the legal timeframe. The Directorate General of Taxes (DGT) ruled that, since the acquisition through inheritance has retroactive effect to the date of death, the reinvestment may qualify for the exemption.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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