Skip to content
V2049-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence may apply if new home is acquired within two years before or after the sale

The taxpayer asks whether the exemption for reinvestment in a main residence can be applied if they have already purchased a plot of land and built a new house before selling their previous one. The DGT rules that this is possible, provided that the legal acquisition of the new residence occurs within a two-year period relative to the transfer of the previous one.

In 6 key points

Lifecycle

2020-06-23PublishedPublished 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