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V1821-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Relief for reinvestment depends on whether job transfer requires move

A taxpayer asks whether reinvestment exemption applies after selling their primary residence before three years due to a job transfer. The DGT states the exemption is possible if the move is a necessary requirement, not a voluntary choice.

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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