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V2408-22 ·18 November 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment tax exemption for housing may apply if construction is completed within four years

A taxpayer sold their primary residence and intends to reinvest the proceeds into a property under construction through successive payments. The Directorate General for Tax (DGT) has ruled that the exemption is applicable provided that both the reinvestment and construction completion deadlines are met.

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2022-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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