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V0297-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

For home reinvestment exemption, construction must be completed within four years

A taxpayer asks about the timeframes and reinvestment amount required to claim the home reinvestment exemption after selling their home and building a new one. The DGT clarifies that construction must be completed within four years and that the reinvested amount includes the portion financed by a loan.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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