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V1534-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption allows purchase of new habitual home within two years of selling old one

The consultant asks whether the reinvestment exemption applies if the new home was purchased two years before selling the previous habitual home. The DGT confirms it is possible, provided the habitual status requirements are met and the proceeds are reinvested within two years, either before or after the sale.

The question raised

Cuestión planteada Si cumple los requisitos para aplicar la exención por reinversión en vivienda habitual.

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