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A Spanish tax resident asks whether the reinvestment exemption can apply after selling her home in Spain and moving to the United States. The DGT confirms the exemption is available for a foreign property, provided reinvestment and habitual residence conditions are met.
Cuestión planteada Si, a la ganancia patrimonial obtenida por la consultante (residente fiscal en España en el año 2016) por dicha venta, le resulta de aplicación la exención por reinversión en vivienda habitual.
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