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V2779-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

No extension available for the reinvestment period of the main residence following a sale

A taxpayer has enquired whether the reinvestment period can be extended due to judicial proceedings for the rescission of a sale and what occurs if the contract is declared void. The DGT has ruled that there are no extensions to the reinvestment period and that a judicial annulment that restores the parties to their original positions would result in the disappearance of the capital gain.

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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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