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V0288-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years before the sale

A taxpayer inquired whether they could apply the reinvestment exemption for a primary residence after selling a house that had been their home until their divorce in 2016, having purchased a new one in 2017. The DGT ruled that this is not possible because the transferred property was not a primary residence at the time of sale nor in the two years preceding it.

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2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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