[ORGANIZATION]
Tribunal Económico‑Administrativo Central (TEAC)
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Spain housing tax policy and mortgage developments
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Latest: Spain updates mortgage guarantee limits and housing tax rules
In late July 2026, Spain’s Tribunal Económico-Administrativo Central (TEAC) issued a uniform rule on the IRPF capital-gain exemption for married couples selling their primary residence and reinvesting the proceeds. The r