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V2223-24 ·15 October 2024 ·consulta-vinculante Medium impact
Tax

Main residence tax exemption unavailable if more than two years have passed since ceasing to reside there

A person in a state of dependency inquired whether they could apply the main residence exemption when selling their home after moving into a care home. The DGT ruled that it is not applicable because more than two years have elapsed since the property ceased to be their main residence.

In 6 key points

Lifecycle

2024-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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