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V2538-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Two-year reinvestment period for principal residence cannot be extended due to construction company liquidation

The taxpayer asks whether the two-year period to reinvest the proceeds from the sale of their principal residence can be extended due to the liquidation of the construction company involved. The DGT rules that the regulations do not allow for exceptions to these deadlines, although they do provide for a temporary suspension due to the COVID-19 situation.

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2020-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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