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V1344-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling primary residence

The inquirer asks whether the reinvestment exemption can be applied if a new home is purchased using savings before selling their primary residence. The DGT rules that this is possible, provided that the amount obtained from the sale of the previous home is subsequently reinvested.

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2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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