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V2192-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for primary residence may apply if the new property was purchased up to two years prior to the sale

A taxpayer has inquired whether they can claim the reinvestment exemption after selling a property abroad and having already purchased a new one in Spain. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements for a primary residence are met and the proceeds from the sale are reinvested.

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2024-10-14PublishedPublished 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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