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V2244-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

For reinvestment exemption, construction must be completed within four years of investment start

The consultant asks from when the reinvestment period for building a new residential property starts. The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing the works within four years from the investment start date.

In 6 key points

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2025-11-25PublishedPublished 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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