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V2525-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

The reinvestment exemption is not applicable if the amount is used for the expansion of an existing dwelling

The taxpayer asks whether the reinvestment exemption can be applied after selling their dwelling to increase the surface area of another property owned by them. The DGT responds that the exemption is not applicable in cases of expansion.

In 6 key points

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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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