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V2622-25 ·23 December 2025 ·consulta-vinculante Low impact
Tax

Reserve payments count as reinvested amount only if made within two years

The consultant asks whether reserve payments for a newly built property count as reinvested amount for exemption from the habitual home rule. The DGT responds that payments must be made within two years (before or after transfer) and that construction must be completed within the legal timeframe.

In 6 key points

Lifecycle

2025-12-23PublishedPublished 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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