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V0266-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for primary residence may apply if new home was acquired before selling the old one

A taxpayer inquired whether capital gains from the sale of their primary residence are exempt if the proceeds are used to settle debts on a property already purchased. The DGT ruled that the exemption is applicable provided the reinvestment occurs within the two-year period preceding or following the sale.

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2023-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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