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V2058-23 ·13 July 2023 ·consulta-vinculante Medium impact
Tax

The exemption for reinvestment shall be partial if part of the amount is allocated to renovations that do not constitute rehabilitations

The taxpayer asks whether the remaining 24,000 euros from the sale of their residence can be used to replace the windows of the new property. The DGT responds that, as this does not constitute a rehabilitation under the law, it is considered a partial reinvestment, and only the proportional part allocated to the acquisition is exempt.

Lifecycle

2023-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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