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V2038-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence may apply if sale occurs within two years of ceasing residence

A taxpayer inquired whether they could claim the reinvestment exemption after selling a property that had long ceased to be their principal residence and had been rented out. The Directorate General for Taxes (DGT) ruled that a property is considered a principal residence for up to two years after the owner stops residing in it, allowing for the exemption provided the reinvestment requirements are met.

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2024-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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