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V2558-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years before selling the primary residence

The taxpayer asks whether they can benefit from the reinvestment exemption if the new home was acquired prior to selling the current one. The DGT rules that this is possible, provided the requirements regarding the status of primary residence are met and the amount reinvested is equivalent to the proceeds from the sale.

In 6 key points

Lifecycle

2017-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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