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V3273-20 ·4 November 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling the previous one

The inquirer wishes to purchase a new home using savings before selling their current primary residence. The DGT rules that the exemption applies if the purchase is made within the two-year period prior to the sale of the old property.

In 6 key points

Lifecycle

2020-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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