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V1935-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for new home construction applicable if construction and reinvestment deadlines are met

The taxpayer asks whether they can apply the primary residence reinvestment exemption when building a new home using savings and financing, intending to use the proceeds from a subsequent sale. The DGT rules that this is possible provided the amount is reinvested within two years and construction is completed within the statutory four-year period.

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Lifecycle

2022-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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