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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Reinvestment exemption requires habitual residence for at least three years
V1540-26
The exemption for primary residence following a divorce requires that the property has been the habitual residence of the transferor at the time of sale or during the two preceding years
V1409-26
Exemption for reinvestment not valid if new home purchased outside two-year period
V1377-26
Reinvestment exemption requires a compelling need for property change
V1379-26
Reinvestment exemption not applicable if property purchased outside two-year period
V1255-26
Extinction of a condominium with asset allocation exceeding ownership share creates gain or loss
V1280-26
Resolución de 29 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la calificación del registrador de la propiedad de Dolores, por la que se suspende la inscripción de un decreto de divorcio de mutuo acuerdo.
BOE-A-2026-11146
Exemption for sale of habitual home after divorce possible if ex-spouse occupied property
V1205-26
Possibility of claiming full deduction for investment in primary residence after condominium dissolution
V1228-26
Exemption for those over 65 possible if surviving spouse considers property habitual
V1078-26
Deduction for habitual residence possible after condominium extinction
V0991-26
Exemption for sale of habitual home available to those over 65 after divorce
V0949-26
Reinvestment exemption available for home after divorce if spouse remains in property
V0931-26
IIVTNU period starts from acquisition by marital property society
V0875-26
Dissolution of community property generates no capital gains or losses
V0540-26
Reinvestment exemption in habitual home requires indispensable domicile change
V0493-26
V0471-26
Reinvestment exemption in habitual home requires mandatory address change
V0440-26
Resolución de 22 de octubre de 2025, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Zaragoza n.º 2, por la que se deniega la inscripción de tres fincas que fueron incluidas en un convenio regulador de pactos familiares, por razón de divorcio, y que habían sido adquiridas previamente al matrimonio en pro indiviso.
BOE-A-2026-4169
Profit arises if property allocation in marital settlement exceeds ownership share
V2640-25
100% loan deductions possible after condominium extinction if conditions met
V2387-25
Exemption for reinvestment in habitual home possible after divorce
V2276-25
Reinvestment exemption applicable if property remains habitual residence
V2250-25
Reinvestment exemption applies if property was former spouse's habitual home
V2065-25
Reinvestment exemption applies if property remains habitual residence for surviving spouse
V1797-25
Judicial education and medical expenses may be treated as child support annuities
V1799-25
La exención por mayores de 65 años tras un divorcio depende de si la vivienda mantiene la consideración de habitual según la jurisprudencia
V1707-25
Reinvestment exemption available if ex-spouse retains habitual home after divorce
V0490-25
Posibilidad de aplicar la exención por reinversión en vivienda habitual tras la adjudicación de la vivienda en un divorcio
V2656-24
Award of property share upon dissolution of condominium not a capital gain
V1605-22
Rental income must be imputed for property ownership period
V0123-21
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
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