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V0582-21 11 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires the transferred property to be the taxpayer's primary residence

A taxpayer wishes to sell a rented property and reinvest the proceeds into the renovation of their primary residence. The DGT rules that the exemption only applies if the transferred property is the primary residence or was the primary residence during the two years prior to the sale.

The question raised

Cuestión planteada Si tiene derecho a la exención prevista en el artículo 38 de la LIRPF.

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