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V2083-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for construction may apply if investment and completion deadlines are met

The taxpayer asks whether the reinvestment exemption can be applied to the mortgage of a property under construction (self-build). The DGT clarifies that to apply the exemption for construction, two conditions must be met: the amount must be reinvested within two years, and the works must be completed within four years from the start of the investment.

In 6 key points

Lifecycle

2024-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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