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V1687-25 ·18 September 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable for new home construction if timelines met

The consultant asks whether reinvestment exemption can be applied to a newly built home via advance payments. The DGT responds that the amount must be reinvested within two years and the construction must be completed within four years from the first payment.

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2025-09-18PublishedPublished 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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