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V2773-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if the sold property was the main residence in the two years prior to sale

A taxpayer inquired whether they could apply the reinvestment exemption when selling a property that had been their main residence, after having rented it out temporarily due to a job transfer. The Directorate General for Taxes (DGT) ruled that the property is still considered a main residence if it is transferred within two years of the cessation of effective residence.

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

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