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A taxpayer rented out a room in their primary residence to tourists for two months. The Tax Agency has clarified that the reinvestment exemption will only apply to the proportional share of the capital gain corresponding to the area used as a private residence.
Cuestión planteada Si, en el caso de venta de la vivienda y reinversión en una nueva vivienda habitual, podría aplicar la exención por reinversión.
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