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V2338-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence does not apply to compensation for structural damage

A taxpayer inquired whether judicial compensation received for damage causing the ruin of their principal residence could qualify for the exemption for reinvestment in another home. The DGT ruled that, as there is no transfer of the property, the exemption does not apply.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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