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V1471-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for construction may apply if investment and completion deadlines are met

The taxpayer asks whether the exemption for reinvestment in a property under construction can be applied after making previous payments. The DGT clarifies that the two-year reinvestment period must be observed and that the construction must be completed within the legal four-year limit.

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2022-06-21PublishedPublished 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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