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V1952-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

The exemption for reinvestment is not applicable if the new dwelling was acquired outside the two-year period prior to the sale (considering the suspension of deadlines due to COVID-19)

The taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied after having acquired the new dwelling before selling the old one, considering the suspension of deadlines due to COVID-19. The DGT responds that, after applying the suspension of deadlines, the acquisition of the new dwelling was not carried out within the two years prior to the transfer of the old one.

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2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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