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V2099-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence may apply even when acquiring only part of a property

A taxpayer inquired whether the reinvestment exemption could be applied when selling their main residence with the intention of purchasing a 50% share of their partner's property. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the requirements for a main residence are met and the full amount obtained is reinvested.

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2024-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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