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V2519-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption does not apply if funds are used to extend an existing property

A taxpayer inquired whether the reinvestment exemption could be applied when using proceeds from a property sale to convert a barn and extend their current home. The Directorate General for Taxes (DGT) ruled that the exemption is not applicable in cases of property extension.

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2018-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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