Skip to content
V0331-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence may apply if legal and reinvestment deadlines are met

A taxpayer has enquired whether they can claim the reinvestment exemption after selling their principal residence, which they vacated in 2019 for work reasons. The Directorate General for Taxes (DGT) clarifies that this is possible provided the sale occurs within two years of ceasing residence (with the period adjusted due to the suspension of Royal Decree-Laws during COVID-19) and the proceeds are reinvested in a new principal residence.

In 6 key points

Lifecycle

2022-02-18PublishedPublished 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