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V2424-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption and reduction available for habitual home sale

The taxpayer asks how to tax the sale of a property partly acquired in 1993 and partly in 2009, with plans to reinvest the proceeds in another habitual home. The DGT explains that the reinvestment exemption may apply if the habitual home requirements are met, and the non-exempt gain may be reduced under the temporary provision ninth.

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2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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