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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 39 results.
Vacation rental loses status as habitual residence
V5284-26
To qualify for reinvestment exemption, property must be habitual for three consecutive years
V5338-26
Habitual home determined by continuous and effective residence, not registration
V5308-26
Reinvestment exemption not applicable if property was not habitual at time of sale or in two prior years
V5295-26
Reinvestment exemption requires habitual residence for at least three years
V1540-26
La exención por reinversión exige que el cambio de domicilio sea una necesidad indispensable y no una mera opción
V1541-26
Reinvestment exemption requires compulsory, not convenient, address change
V1578-26
Requisitos de residencia y plazos para la exención por reinversión en vivienda habitual
V1421-26
La exención por venta de vivienda habitual requiere que el cambio de domicilio sea una necesidad y no una opción voluntaria
V1412-26
La falta de espacio por nacimiento de un hijo no permite considerar la vivienda como habitual si no se cumplen tres años de residencia
V1415-26
Reinvestment exemption requires relocation to be a necessity, not a choice
V1246-26
Reinvestment exemption not applicable if property not habitual residence
V1233-26
Vacation rental loses habitual residence status but exemption retained if sold within two years
V1034-26
Reinvestment exemption not applicable if property never used as habitual residence
V0920-26
Exemption for habitual residence not applicable to rented property portion
V0933-26
Reinvestment exemption not applicable if home ceases to be habitual before transfer
V0913-26
Birth-related lack of housing space does not necessitate address change
V0260-26
Property considered habitual if resided in for at least two years before sale
V2550-25
Reinvestment exemption not applicable if sold property was not habitual residence
V2391-25
Reinvestment exemption not applicable if property ceased to be habitual residence
V1879-25
Reinvestment exemption not applicable if property sold was not habitual
V1802-25
V1729-25
Reinvestment exemption not applicable if property was not habitual residence
V1730-25
Reinvestment exemption not applicable if property sold was not habitual residence in two years prior
V1660-25
Reinvestment exemption not applicable if property sold was not habitual residence in prior two years
V1633-25
V1644-25
Requirements for exemption due to reinvestment in habitual residence and proof of residency
V1641-25
Reinvestment exemption not applicable if property not habitual residence in prior two years
V1371-25
Primary residence is the property where one lives for the longest period during the tax year
V1388-25
No sufficient space at birth prevents qualifying as habitual residence before three years
V1299-25
Reinvestment exemption depends on effective residence, not registry alone
V1153-25
Reinvestment exemption not applicable if property not habitual residence in two years prior
V1181-25
Sale exemption for homes of over-65s requires three years of continuous residence
V1108-25
Lack of space does not require move for habitual home exemption
V1080-25
Home ownership requires three years of continuous residence for tax exemptions
V1002-25
Reinvestment exemption not applicable if property sold before 3-year residency period
V0881-25
Reinvestment exemption not applicable if property not habitual in two years prior
V0529-25
Property in Spain ceases to be habitual if residence requirement is not met
V2170-24
Requirements for reinvestment exemption in habitual home: three-year period and exceptions
V1634-22
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