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V0432-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Reform works not considered rehabilitation unless structural elements are restored

The consultant asks whether carrying out renovation works (windows, radiators, insulation, boiler and blinds) in a new home qualifies as rehabilitation for the reinvestment exemption. The DGT responds that such works do not qualify as rehabilitation if their main purpose is not the reconstruction of structural elements, facades or roofs.

In 6 key points

How it affects those involved

Renovation works that do not target structural elements such as walls, roofs or facades do not qualify for the reinvestment exemption.

Lifecycle

2026-02-27PublishedPublished 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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