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V0458-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

For reinvestment exemption, construction must be completed within four years

The consultant asks whether they can apply for the reinvestment exemption when building a new home after selling their primary residence. The DGT clarifies that, in addition to reinvesting the amount within two years, the construction must be completed within four years from the start of the investment.

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2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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