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V3323-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

The reinvestment exemption cannot be applied if the new dwelling was acquired more than two years prior to the sale

The taxpayer asks whether the reinvestment exemption can be applied when selling her primary residence and using the proceeds to repay a personal loan, having already acquired a new dwelling in 2016. The DGT responds that the exemption is not applicable because the new dwelling was acquired outside the two-year period preceding the transfer.

In 5 key points

Lifecycle

2019-12-04PublishedPublished 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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