Skip to content
V1818-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home is acquired through completion of works within two years

The taxpayer sold their primary residence in April 2019 and completed the construction of a new home in April 2020 on previously purchased land. The DGT rules that the reinvestment exemption can be applied provided the legal acquisition of the new property occurs within the statutory period.

In 6 key points

Lifecycle

2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact