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V2692-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years before selling the old one

The taxpayer purchased a primary residence in January 2020 and sold their previous home in August 2020. The Tax Agency confirms the exemption applies because reinvestment can take place within a two-year period, whether before or after the transfer.

In 6 key points

Lifecycle

2020-09-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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