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V1399-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Requirements for exemption due to reinvestment in building a new habitual home

The consultant asks about the time frame for claiming the exemption for reinvestment in a habitual home when already constructing the new property. The DGT responds that it is possible as long as the reinvestment and completion periods are met.

In 6 key points

How it affects those involved

The exemption for reinvestment in a habitual home can be claimed if the construction is ongoing and the reinvestment and completion deadlines are satisfied.

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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