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V1939-20 ·15 June 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption denied if new property was acquired more than two years before the sale of the old one

A taxpayer purchased a property in 2016 using a loan and sold their primary residence in 2019, intending to use the proceeds to repay the loan. The DGT ruled that the exemption does not apply because the purchase took place outside the two-year window relative to the sale.

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2020-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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