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V2091-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

To qualify for the reinvestment exemption in a property under construction, two-year reinvestment and four-year completion deadlines must be met

The taxpayer asks how to calculate the capital gain from the sale of their home and whether they can apply the reinvestment exemption for the construction of their new primary residence. The DGT clarifies that construction is treated as an acquisition, provided that the deadlines for completion of works and the reinvestment of the proceeds are met.

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2022-09-30PublishedPublished 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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