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V0533-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Cannot extend two-year reinvestment exemption for primary residence

The consultant asks whether the two-year reinvestment period for the gain from the sale of their primary residence can be extended due to a health condition. The DGT responds that the two-year period is strict and that failure to comply requires taxation of the gain with interest for delay.

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2025-03-28PublishedPublished 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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