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V2390-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption available for habitual home after marital assets settlement

A taxpayer asks about the time frame to reinvest funds received from the allocation of a home to their ex-spouse during marital assets settlement. The tax authority responds that such allocation generates a patrimonial gain and that the reinvestment exemption requires reinvestment within a two-year period.

In 6 key points

Lifecycle

2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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