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V2513-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption denied if sold property was not the main residence for three years following acquisition

A taxpayer inquired whether the reinvestment exemption could be applied after selling a property received via donation, having resided in it prior to becoming the owner. The Directorate General for Taxes (DGT) ruled that this is not possible, as the property must have served as the main residence for at least three years from the date of acquisition of ownership.

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2021-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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