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V2156-20 ·26 June 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling the previous one

A taxpayer inquired whether the exemption for reinvestment in a primary residence can be applied if the new property is purchased before the sale of the current one. The Directorate-General for Taxes (DGT) ruled that this is possible, provided the purchase occurs within the two-year period preceding the transfer of the old property.

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2020-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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