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New guides on the latest Spanish tax and immigration developments.
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A taxpayer purchased a new home using savings and, two years later, sold their previous primary residence. The Tax Agency clarifies that the exemption applies provided the proceeds from the sale are reinvested to replenish the savings used for the initial purchase.
This ruling clarifies the temporal scope of the reinvestment exemption, allowing taxpayers to recover tax benefits even if the purchase preceded the sale, provided the funds are used to replace the original capital.
The tax team reviews your specific situation.
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