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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 99 results.
Lack of home space does not alone entitle claim of habitual residence exemption
V5300-26
To qualify for reinvestment exemption, property must be habitual for three consecutive years
V5338-26
Lack of space due to family growth or remote work does not guarantee habitual residence status before three years
V5297-26
La exención de IRPF por venta de vivienda para mayores de 65 años requiere que el inmueble haya sido vivienda habitual en los dos años anteriores a la transmisión
V1631-26
Requisitos de residencia para la exención por reinversión en vivienda habitual
V1595-26
Reinvestment exemption requires compulsory move, not convenience
V1583-26
La exención por venta de vivienda habitual para mayores de 65 años requiere que la vivienda haya sido residencia habitual en el momento de la venta o en los dos años anteriores
V1582-26
Reinvestment exemption in habitual home requires mandatory move
V1538-26
Can habitual residence be established for reinvestment exemption if property is adaptable to housing?
V1532-26
Lack of space or need for remote work does not alone justify considering a home as habitual
V1504-26
La exención por vivienda habitual requiere que el cambio de domicilio sea una necesidad imperativa, no una opción
V1406-26
Reinvestment exemption in habitual residence requires mandatory relocation
V1390-26
Reinvestment exemption possible for converted lofts used as habitual residence
V1396-26
Reinvestment exemption requires relocation to be a necessity, not a choice
V1334-26
Reinvestment exemption requires mandatory domicile change for habitual home
V1312-26
Housing is not considered habitual until residency periods after tenant eviction are fulfilled
V1292-26
Reinvestment exemption not applicable if property was not habitual residence in two years prior
V1285-26
Exemption for reinvestment applicable to prefab home if adapted for habitual residence
V1230-26
Exemption for property transfer by homeowners over 65 requires full ownership for three years
V1227-26
Reinvestment exemption applicable if property sold was habitual residence within two years
V1243-26
Reinvestment exemption requires mandatory relocation circumstances
V1232-26
Disease could justify reinvestment exemption for property if it necessitates move
V1214-26
Reinvestment exemption may apply if housing move is proven to be a necessity
V1179-26
For reinvestment exemption, relocation must be a necessary imperative, not a voluntary choice
V1166-26
Exemption for sale of habitual home for those over 65 depends on effective residence, not registration
V1125-26
Work relocation may preserve home property exemption if move is necessary
V1116-26
Exemption for sale of habitual home for those over 65 requires three years of residence or habitual status in the two years before sale
V1101-26
Exemption for reinvestment not applicable if property ceased to be habitual more than two years ago
V0975-26
A office space can qualify as primary residence for reinvestment exemption
V0946-26
Reinvestment exemption may apply if move is due to health reasons
V0945-26
Residence requirement for reinvestment exemption clarified
V0918-26
Villa status retained for up to two years after moving
V0925-26
Retirement does not exempt from three-year residency rule
V0934-26
Profit from selling a primary residence of a person over 65 may be exempt from income tax
V0910-26
Disease could qualify as analogous circumstance for habitual residence exemption
V0733-26
Work relocation may allow exemption from three-year residence rule for reinvestment benefit
V0697-26
Reinvestment exemption in habitual residence requires indispensable domicile change
V0722-26
Registering adjacent properties does not interrupt three-year residency period for reinvestment exemption
V0699-26
Over-65 home sale exemption requires proof of effective residence
V0730-26
Reinvestment exemption applicable if property was habitual residence for at least three years
V0698-26
Three-year period for habitual residence starts from acquisition if inhabited within 12 months
V0731-26
No guaranteed habitual residence without elevator or space if sold before three years
V0512-26
A newly acquired property is not considered habitual if not inhabited effectively and permanently for twelve months
V0515-26
Distance to work does not guarantee reinvestment exemption if move is not mandatory
V0446-26
Reinvestment exemption applicable if property was habitual residence in two years prior to sale
V0435-26
Lack of space does not prevent a home from being considered habitual if three years of residence are met
V0285-26
Exemption for habitual residence lost after two years
V0217-26
Sale of home may be exempt if used as primary residence within two years of ceasing to be habitual
V0124-26
Lack of home office space does not trigger domicile change requirement
V0092-26
For reinvestment exemption, property must be habitual residence
V0079-26
Marriage does not automatically exempt from three-year residency rule
V0082-26
Breakup does not automatically make a home a habitual residence
V0088-26
Posibilidad de aplicar la exención por reinversión en dos viviendas contiguas unidas interiormente
V2638-25
Exemption for home sale for those over 65 not solely based on registration
V2388-25
Lack of space does not automatically require move for reinvestment exemption
V2380-25
Insufficient space does not require change of residence for habitual home
V2386-25
Economic difficulties do not automatically allow treating a property as habitual
V2058-25
Birth of a child or need for home office does not guarantee habitual residence status before three years
V2077-25
Over-65s must prove habitual residence to claim home sale exemption
V2061-25
Reinvestment exemption applicable if home sold within two years of ceasing residence
V1979-25
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