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V1839-20 9 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for reinvestment relief: necessity of full ownership for three years

A taxpayer asks whether they can apply for reinvestment relief after selling part of their home and receiving the remainder as a gift. The DGT rules that this is not possible because, for a property to be considered a habitual residence, the taxpayer must have held full ownership for at least three continuous years.

The question raised

Cuestión planteada Si tiene derecho a la exención por reinversión en vivienda habitual.

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