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V2565-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Time limit requirements for the exemption due to reinvestment in the construction of a primary residence

The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing construction within four years as stipulated in the Regulation.

In 6 key points

How it affects those involved

Sellers must reinvest proceeds from the sale of their primary residence within two years and finish building within four years to qualify for the reinvestment exemption.

Lifecycle

2025-12-18PublishedPublished 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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