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V1771-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is purchased up to two years before selling current one

The inquirer asks whether the reinvestment exemption can be applied if a new home is purchased before selling the current one. The DGT rules that this is possible, provided that an amount equivalent to the proceeds from the sale is reinvested within a two-year period, whether the purchase occurs before or after the sale.

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2016-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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