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V1904-22 ·7 September 2022 ·consulta-vinculante Medium impact
Tax

The exemption for primary residence does not apply if the sale is carried out more than two years after ceasing to reside in it

A 90-year-old taxpayer and his son with severe dependency inquire whether the sale of their former home is exempt due to their personal circumstances. The DGT responds that, as four years have passed since they ceased to reside in it, they do not meet the two-year period required to maintain the exemption.

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2022-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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