Skip to content
V1079-21 ·23 April 2021 ·consulta-vinculante Medium impact
Tax

Home improvements may be added to acquisition value, and job changes could allow for reinvestment exemptions

The inquirer asks whether works carried out on their property can be included in the acquisition value and whether a job relocation would allow them to apply the reinvestment exemption for their primary residence without meeting the three-year residency requirement. The DGT explains the distinction between improvements and repairs, noting that a change in employment may waive the residency period if it is proven that the change of address is necessary.

In 6 key points

Lifecycle

2021-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact