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V0927-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for new home construction applies if investment and completion deadlines are met

The inquirer asks about the timeframe for reinvesting proceeds from the sale of a primary residence into the construction of a new one. The Directorate General for Taxes (DGT) rules that two conditions must be met: the amount must be reinvested within two years, and the construction must be completed within the legally established period.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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