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V0499-16 ·8 February 2016 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased two years prior to selling current one

The inquirer asks whether the reinvestment exemption can be applied if a new home is purchased before selling the current one. The DGT rules that this is possible, provided that an amount equivalent to the proceeds from the sale is reinvested within a two-year period, whether before or after the sale.

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2016-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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