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V1056-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years before selling the old one

The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if the new home was purchased using savings prior to the sale of the previous one. The DGT rules that it is possible, provided that the requirements for a primary residence are met and the proceeds from the sale are reinvested.

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2018-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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