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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
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
V1644-25
Reinvestment exemption not applicable if property sold was not habitual residence in prior two years
V1633-25
Requirements for exemption due to reinvestment in habitual residence and proof of residency
V1641-25
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 not applicable if property not habitual residence in two years prior
V1181-25
La exención por reinversión en vivienda habitual requiere residencia efectiva durante al menos tres años
V1153-25
Sale exemption for homes of over-65s requires three years of continuous residence
V1108-25
La falta de espacio por aumento de la familia no permite considerar una vivienda como habitual si no se cumplen tres años de residencia
V1080-25
Los funcionarios de la UE pueden mantener su residencia fiscal en España según el Protocolo de la Unión Europea
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
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