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V2724-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

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

The inquirer asks whether the reinvestment exemption for a primary residence can be applied by purchasing a new home in 2023 and selling the current one in 2024. The DGT rules that this is possible, provided the purchase is made within the two-year period preceding the sale.

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2023-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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