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V2573-18 ·20 September 2018 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased before selling the previous one

The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if the new property is purchased using savings prior to the sale of the current one. The DGT rules that this is possible, provided that the statutory timeframes and requirements regarding habitual residence are met.

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2018-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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