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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Purchase of a new home within two years before or after sale of main residence allows reinvestment exemption
V1660-26
Reinvestment exemption requires purchase of new home or specific renovation
V1573-26
Exemption for reinvestment not applicable for mortgage repayment or non-compliant property improvements
V1570-26
Application of the reduced rate of 10% to residential renovation works via direct contract between developer and contractor
V1483-26
Requisitos para asimilar la rehabilitación de una vivienda a su adquisición para la exención por reinversión
V1404-26
Purchase of property outside two-year period disqualifies reinvestment exemption
V1375-26
Reinvestment exemption allows reforms only if deemed structural rehabilitation
V1336-26
Rehabilitation works may qualify as reinvestment in habitual residence
V1162-26
10% VAT rate applicable for energy retrofitting of homes meeting quality and quantity criteria
V1013-26
Exemption for reinvestment possible when purchasing remaining property share
V0723-26
Possibility of claiming reinvestment exemption for habitual home if gain is private and requirements met
V0519-26
Reform works not considered rehabilitation unless structural elements are restored
V0432-26
Home renovations count as reinvestment only if classified as structural rehabilitation
V0259-26
Rehabilitation of a home may be treated as acquisition for reinvestment exemption under strict conditions
V2259-25
10% reduced VAT rate for home renovation and rehabilitation works
V1750-25
Requisitos para la aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de viviendas
V1720-25
Architectural project and supervision services taxed at 21% VAT
V1657-25
Aplicación del tipo reducido del 10% en obras de construcción o rehabilitación de viviendas
V1572-25
Requirements for rehabilitation works to qualify for reinvestment exemption
V1468-25
Conditions for the exemption due to reinvestment in primary residence and treatment of rehabilitation works
V0379-25
Se aplica el tipo reducido del 10% en obras de rehabilitación de viviendas si cumplen requisitos cualitativos y cuantitativos
V0640-22
Posibilidad de aplicar la exención por reinversión en la rehabilitación de la vivienda habitual
V2916-17
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