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V1389-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in under-construction home requires completion within four years

The consultant asks what amounts count as reinvested when purchasing a home under construction after selling their primary residence. The DGT states that, according to Supreme Court jurisprudence, two conditions must be met: reinvesting the amount within two years and completing the construction within four years from the start of investment.

In 6 key points

Lifecycle

2026-06-05PublishedPublished 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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