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V1011-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for construction may apply if investment and completion deadlines are met

The taxpayer inquired about the time limits for reinvesting the proceeds from the sale of their primary residence into the construction of a new one. The Directorate General for Tax (DGT) ruled that a dual requirement must be satisfied: the funds must be reinvested within two years, and the construction must be completed within four years from the start of the investment.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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