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Reinvestment exemption allows purchase of new habitual home within two years of selling old one
V1534-26
Reinvestment exemption possible if property was habitual residence within two years prior to sale
V0943-26
Reinvestment exemption applicable for habitual home purchase
V0695-26
La exención por reinversión en vivienda habitual permite minorar el importe obtenido por el principal del préstamo pendiente
V2455-25
Reinvestment exemption applicable if new home built within legal timeframe
V0620-25
Proportional reinvestment exemption applicable
V0563-25
Reinvestment exemption available for habitual home sale
V0245-25
Reinvestment exemption applicable if the full amount proceeds are reinvested in a new home
V2548-24
Full value of new home may be considered reinvested even if financed via mortgage loan
V2502-24
Reinvestment exemption for primary residence: amount to reinvest is transfer value minus outstanding debt
V2376-24
Proportional exemption of capital gains only applies if the full amount is not reinvested
V2229-24
Reinvestment exemption for primary residence may apply if the new property was purchased up to two years prior to the sale
V2192-24
Reinvestment exemption applicable if new home was purchased up to two years before selling the previous one
V2082-24
Reinvestment exemption for main residence may apply even when acquiring only part of a property
V2099-24
Requirements for special IRPF regime and home purchase exemption on reinvestment
V1616-24
Reinvestment exemption for primary residence applicable following marital separation
V1122-24
Mortgage repayments are not transfer costs, but reduce the amount eligible for reinvestment relief
V0815-24
Capital gains from selling a primary residence are exempt for spouses over 65
V0056-24
Reinvestment exemption for primary residence applies even if the new property is purchased before the old one
V0036-24
Reinvestment of total amount or proportional gain required for main residence tax exemption
V2743-23
Distribution of share premium reduces acquisition value; excess taxed as income from movable capital
V2733-23
Reinvestment exemption applicable if new home is purchased up to two years before selling primary residence
V1344-23
Reinvestment exemption applicable if sale proceeds are used to acquire part of a new property
V1322-23
To qualify for the reinvestment exemption in a property under construction, two-year reinvestment and four-year completion deadlines must be met
V2091-22
V1985-22
It is possible to apply the reinvestment exemption even if the new dwelling is partially financed with a mortgage loan
V1835-22
Reinvestment exemption for primary residence may apply to property swaps if both properties are primary residences
V1588-22
Reinvestment exemption for primary residence applies if new home is purchased before selling the old one
V0785-22
No se aplica la exención por reinversión si no se reinvierte la totalidad del importe obtenido en la nueva vivienda
V2558-21
Se puede aplicar la exención por reinversión si la nueva vivienda se adquiere hasta dos años antes de vender la anterior
V1663-21
Se puede aplicar la exención por reinversión si la vivienda vendida fue habitual en los dos años anteriores a la venta
V1122-21
Los importes percibidos antes de la venta de la vivienda habitual forman parte del valor de transmisión
V3332-20
La exención por venta de vivienda habitual para no residentes requiere la reinversión del importe obtenido
V1084-17
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