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V1710-25 ·19 September 2025 ·consulta-vinculante Medium impact
Tax

For reinvestment exemption in construction, works must be completed within four years

The consultant asks whether advances paid for a construction property can be considered reinvested for exemption. The DGT responds that, in line with Supreme Court jurisprudence, two conditions must be met: reinvestment within two years and completion of construction within four years from the start of investment.

In 6 key points

Lifecycle

2025-09-19PublishedPublished 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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