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The consultant asks whether the reinvestment exemption applies to a habitual home located in the country where residency is moved. The DGT responds that the regulation does not require the property to be in Spanish territory.
Question posed: Whether the exemption for reinvestment in the habitual residence may be applied in the event that the amount of said sale is reinvested in a new dwelling located in the country to which the residence is transferred.
To apply the exemption, both the transferred and the acquired dwelling must be the habitual residence. The RIRPF does not require the reinvested dwelling to be located in Spanish territory. Therefore, if the taxpayer is a tax resident in Spain during the period of the transfer and meets the requirements of article 41 of the RIRPF, the exemption is applicable even if the new dwelling is in the country to which they transfer their residence.
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