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V2315-25 ·27 November 2025 ·consulta-vinculante Medium impact
Tax

Purchase of property by inheritance does not allow reinvestment exemption

The consultant sold their primary residence and wished to use the proceeds to pay off the mortgage on a property inherited, which would become their new primary residence. The DGT states that the reinvestment exemption does not apply because the inherited property does not constitute an acquisition eligible for reinvestment under the required conditions.

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2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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