Skip to content
V0325-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in main residence may apply if RIRPF requirements are met

The inquirer asks whether the sale of their future main residence could be exempt from Personal Income Tax (IRPF) if the proceeds are reinvested in a new home. The Directorate General for Tax (DGT) responds that this is subject to strict compliance with the reinvestment and main residence classification requirements established by the regulations.

In 5 key points

Lifecycle

2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact