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V2498-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for construction requires investment within two years and completion within four

A taxpayer has enquired whether the exemption for reinvestment in a primary residence can be applied after purchasing a plot of land for construction, given potential delays. The Directorate General for Taxes (DGT) clarifies that the two-year reinvestment period and the four-year construction completion deadline established in the Regulations must be met.

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Lifecycle

2022-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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