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V0945-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for homes under construction requires compliance with two-year reinvestment and four-year completion deadlines

The taxpayer inquires about applying the exemption for reinvesting capital gains from their primary residence when paying for the construction of a new home in instalments. The DGT clarifies that both the two-year reinvestment period and the construction completion deadlines established in the Regulations must be met.

In 6 key points

Lifecycle

2024-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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