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V1836-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence applies if new home is purchased before selling the previous one

The taxpayer purchased a new home using savings and a mortgage before selling their main residence. The DGT ruled that the exemption applies because the purchase was made within the two-year period prior to the sale.

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2022-08-02PublishedPublished 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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