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V1468-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Requirements for rehabilitation works to qualify for reinvestment exemption

The consultant asks whether reinvestment exemption can be applied when part of the proceeds from the sale of their home is used for renovating the new property. The DGT responds that modernisation works on installations such as electricity do not count as rehabilitation.

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2025-08-06PublishedPublished 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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