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V1800-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Sale of a non-residential property generates capital gain or loss

The consultant asks about the tax treatment of selling a property not used as primary residence without reinvesting the proceeds into a life annuity. The DGT responds that the transaction generates a capital gain or loss that must be included in the savings tax base.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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