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V1872-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for housing requires compliance with investment and construction completion deadlines

Taxpayers have enquired whether the deadline for the reinvestment exemption in the construction of a dwelling can be extended following delays in obtaining permits. The Directorate General for Taxes (DGT) has ruled that they must comply with both the two-year reinvestment period and the construction completion deadlines established by the regulations.

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2023-06-28PublishedPublished 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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