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V2493-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years prior to sale

The taxpayer sought clarification on whether the primary residence reinvestment exemption could be applied after selling their share in a co-ownership, having already purchased a new home using savings. The DGT ruled that this is possible, provided the primary residence requirements are met and an amount equivalent to the proceeds is reinvested.

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2020-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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