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V2259-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Rehabilitation of a home may be treated as acquisition for reinvestment exemption under strict conditions

The consultant asks whether the reinvestment exemption applies after selling their primary residence and using the proceeds to renovate another property. The DGT explains that renovation can be treated as acquisition only if it meets strict conditions on reconstruction and cost.

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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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