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MEDIUM
FISCAL

Requirements for rehabilitation works to qualify for reinvestment exemption

V1468-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1468-25
Published
6 Aug 2025

Summary

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.

In 6 key points

Lifecycle

2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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