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V2384-17 ·19 September 2017 ·consulta-vinculante Medium impact
Tax

Loss of home exemption in Wealth Tax upon ceasing effective residence

A taxpayer residing abroad who opts to tax in Spain under personal obligation asks whether the exemption for their habitual home remains. The DGT responds that the exemption requires effective and permanent residence in the property during the relevant tax year.

In 6 key points

Lifecycle

2017-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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