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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 31 results.
Purchase of a new home within two years before or after sale of main residence allows reinvestment exemption
V1660-26
Reinvestment exemption allows purchase of new habitual home within two years of selling old one
V1534-26
Reinvestment exemption possible if new home purchased within two years of selling old one
V1589-26
Exemption for reinvestment in under-construction home requires two-year reinvestment period and four-year completion
V1384-26
Purchase of property outside two-year period disqualifies reinvestment exemption
V1375-26
Exemption for reinvestment not valid if new home purchased outside two-year period
V1377-26
Reinvestment exemption for construction property: two- and four-year deadlines
V1335-26
Reinvestment exemption available for home construction if timelines met
V1327-26
Reinvestment exemption not applicable if property purchased outside two-year period
V1255-26
Capital gain from sale of primary residence exempt if reinvested in newly built home
V1250-26
Reinvestment exemption not available if new home purchased outside two-year period
V1249-26
Exemption not applicable if property sold more than two years after ceasing to reside in it
V1260-26
Reinvestment exemption applicable for home construction if timelines met
V1251-26
For home reinvestment exemption, construction must finish within four years of investment start
V1237-26
Payments for reinvestment in construction must be made within two years of sale
V1236-26
Deduction for energy rehabilitation not available without valid prior certificate
V0968-26
Purchase of new home must occur within two years of transfer of habitual residence
V0908-26
Reinvestment exemption possible if new home bought within two years of selling old one
V0720-26
Exemption for habitual residence lost after two years
V0217-26
Exemption for sale of habitual home available within two years of moving out
V0074-26
Se puede aplicar la exención por reinversión si la nueva vivienda se compra hasta dos años antes de vender la anterior
V2612-25
Reinvestment exemption available for habitual home after marital assets settlement
V2390-25
Exemption not applicable for property sold more than two years after ceasing to be habitual residence
V1737-25
Exemption for home sale possible within two years of moving
V1647-25
La exención por reinversión en vivienda habitual permite reinvertir en el plazo de dos años (anteriores o posteriores a la venta)
V1088-25
La exención por reinversión en la construcción de vivienda requiere reinvertir el importe en el plazo de dos años
V0699-25
Plazo de dos años para aplicar la exención por transmisión de vivienda habitual para mayores de 65 años
V0617-25
Cannot extend two-year reinvestment exemption for primary residence
V0533-25
La exención por reinversión en vivienda habitual permite la adquisición de la nueva vivienda en el plazo de dos años anteriores a la transmisión
V0449-25
Requisitos de habitualidad para la exención por reinversión en vivienda habitual
V0720-24
Posibilidad de cumplir los requisitos de titularidad íntegra para el régimen SOCIMI en un plazo de dos años tras la opción
V0533-16
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