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V0310-17 ·6 February 2017 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is acquired up to two years before selling primary residence

The inquirer asks whether the reinvestment exemption can be applied if they purchase a new home with a mortgage and subsequently use the proceeds from the sale of their current home to repay said loan. The DGT rules that this is possible, provided that the requirements for primary residence and the reinvestment timeframes are met.

In 6 key points

Lifecycle

2017-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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