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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Reinvestment exemption requires compulsory relocation, not voluntary choice
V1533-26
Reinvestment exemption requires habitual residence for at least three years
V1540-26
Lack of space or need for remote work does not alone justify considering a home as habitual
V1504-26
Reinvestment exemption requires a compelling need for property change
V1379-26
Reinvestment exemption in habitual home requires necessary move
V1318-26
Reinvestment exemption requires mandatory domicile change for habitual home
V1312-26
Reinvestment exemption requires relocation to be a necessity, not a choice
V1246-26
For reinvestment exemption, relocation must be a necessary imperative, not a voluntary choice
V1166-26
Work relocation may preserve home property exemption if move is necessary
V1116-26
Residence requirement for reinvestment exemption clarified
V0918-26
Retirement does not exempt from three-year residency rule
V0934-26
Reinvestment exemption in habitual residence requires indispensable domicile change
V0722-26
Three-year period for habitual residence starts from acquisition if inhabited within 12 months
V0731-26
Registering adjacent properties does not interrupt three-year residency period for reinvestment exemption
V0699-26
Work relocation may allow exemption from three-year residence rule for reinvestment benefit
V0697-26
No guaranteed habitual residence without elevator or space if sold before three years
V0512-26
Reinvestment exemption in habitual home requires indispensable domicile change
V0493-26
Villa not considered habitual if move is voluntary, not necessary
V0434-26
For reinvestment exemption, property must be habitual residence
V0079-26
Marriage does not automatically exempt from three-year residency rule
V0082-26
Housing must be habitual for over-65s to qualify for exemption
V0056-26
Over-65s must prove habitual residence to claim home sale exemption
V2061-25
Economic difficulties do not automatically allow treating a property as habitual
V2058-25
Reinvestment exemption not applicable if sold property was not habitual residence
V1729-25
Reinvestment exemption may apply if job transfer necessitates move to new residence
V1712-25
La exención por reinversión en vivienda habitual requiere residencia de tres años o circunstancias que exijan necesariamente el cambio de domicilio
V1684-25
Requirements for classifying habitual residence and calculation of three-year period
V1624-25
La exención por reinversión exige que el cambio de domicilio sea una necesidad indispensable para reducir el plazo de tres años
V1295-25
El traslado laboral puede permitir la consideración de vivienda habitual sin cumplir el plazo de tres años
V1252-25
El traslado laboral puede eximir el cumplimiento del plazo de tres años de residencia si se demuestra que exige necesariamente el cambio de domicilio
V1085-25
La exención por reinversión requiere que la vivienda sea habitual, lo que generalmente exige una residencia de al menos tres años
V0770-25
Possible return to objective estimation in 2025 after exclusion period expires
V0495-25
Three-year period for habitual residence starts from purchase date if occupied in first 12 months
V0478-25
Three-year period for exempt shares starts from date of delivery
V0302-25
Neutrality regime not applicable if property not economically active for three years
V2840-23
Reinvestment exemption in habitual residence requires mandatory move
V1032-23
Requirements for reinvestment exemption in habitual home: three-year period and exceptions
V1634-22
Cómputo del plazo de tres años para iniciar la promoción de terrenos en el régimen SOCIMI
V4191-16
Personal assets must remain linked to business activity for three years
V2579-15
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