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V1979-25 ·20 October 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applicable if home sold within two years of ceasing residence

A taxpayer asks whether the reinvestment exemption applies after moving out of their primary residence due to a job transfer and returning to rent it. The DGT responds that the taxpayer has two years from the date of actual cessation of residence to sell the property without losing the reinvestment exemption.

In 6 key points

Lifecycle

2025-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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