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V2197-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment tax exemption for housing requires construction to be completed within four years

A taxpayer inquired whether they could apply for the reinvestment exemption for a new-build property if the delay exceeds two years from the sale of their primary residence. The Directorate General for Taxes (DGT) clarified that two conditions must be met: the amount must be reinvested within two years, and the construction work must be completed within the four-year period established by the regulations.

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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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