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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Property considered habitual if resided in for at least two years before sale
V2550-25
Posibilidad de aplicar la deducción por inversión en vivienda habitual tras la extinción de condominio
V2387-25
V2394-25
Requisitos para la exención por reinversión en vivienda habitual: plazo de tres años y pleno dominio
V2288-25
Requirements for age-related exemption on transfer of habitual home: three years of full ownership
V2056-25
Posibilidad de aplicar la deducción por inversión en vivienda habitual tras la extinción de un condominio
V2057-25
Each spouse must individually tax their 50% property purchase under their own tax rate
V2047-25
Requisitos para la exención por reinversión: la necesidad de que la vivienda transmitida sea la vivienda habitual
V1795-25
Value subrogation in transfers of assets acquired through succession agreements and conditions for the reinvestment exemption
V1738-25
Exemption for habitual residence cannot be claimed without full ownership for three years
V1618-25
Requisitos para la exención por reinversión en vivienda habitual tras la transmisión de la nuda propiedad
V1632-25
Application of transitional regime to capital gain from sale of inherited property acquired in 1968
V1648-25
Possibility of applying the deduction for investment in primary residence following the dissolution of a co-ownership under the transitional regime
V1539-25
The exemption for reinvestment requires full ownership and habitual residence, except in exceptional circumstances such as job relocation
V1479-25
Possibility of applying reinvestment exemption when acquiring 50% ownership of a new habitual home
V1470-25
Gift of bare property of habitual residence exempt from IRPF if donor over 65
V1459-25
La consolidación del pleno dominio por extinción de usufructo conlleva la obligación de tributar por la consolidación del dominio
V1440-25
Death of landlord does not alter contract date
V1416-25
La exención por reinversión requiere la adquisición de la vivienda; las rentas de un contrato de opción de compra no computan como reinversión
V1301-25
Gift of main home by those over 65 may be exempt from income tax
V1261-25
La deducción por inversión en vivienda habitual está suprimida, salvo para casos bajo el régimen transitorio
V1205-25
Reinvestment exemption requires full ownership of property
V1204-25
Deduction for home investment not possible without property ownership
V1150-25
Requirements for the exemption for reinvestment following the partial transfer of the primary residence
V0008-25
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