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V1904-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

Exemption for sale of primary residence applicable to over-65s if sold within two years or if primary residence status is regained

A taxpayer over the age of 65 enquired whether the exemption for the sale of a primary residence could be applied after temporarily ceasing to reside in it due to a de facto separation. The DGT ruled that the exemption is applicable if the sale occurs within two years of losing primary residence status or if the property is re-occupied as a primary residence within three years.

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2021-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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