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V2278-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years before selling the old one

The inquirer asks whether the exemption for reinvesting in a primary residence can be applied if the new home was purchased before the sale of the previous one. The DGT rules that this is possible, provided that the requirements for habitual residence are met and the total amount obtained is reinvested.

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2021-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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