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V2312-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in main residence applicable if residency and deadline requirements are met

The inquirer asks about the requirements for applying the Personal Income Tax (IRPF) exemption when selling a main residence to purchase another. The Directorate General for Tax Regulations (DGT) explains that both properties must be main residences and that the reinvestment must take place within a two-year period.

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Lifecycle

2024-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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