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V2720-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Requirements for exemption through reinvestment in the construction of a new primary residence

The applicant inquires about the requirements and deadlines for the exemption through reinvestment in a primary residence. The DGT clarifies that, if reinvesting in the construction of a property, both the two-year reinvestment period and the construction completion deadlines established in the Regulations must be met.

In 6 key points

Lifecycle

2023-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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