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V1116-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling the previous one

The inquirer asks whether the reinvestment exemption can be applied if a new home is purchased using savings before selling their current primary residence. The DGT confirms this is possible, provided that the requirements for a primary residence are met and the total amount is reinvested within the established timeframe.

In 6 key points

Lifecycle

2021-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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