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V3012-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

Improvement works may be added to the acquisition value, but the reinvestment exemption does not apply if the dwelling is not a primary residence

The taxpayer asks whether the rehabilitation works on her dwelling in Teruel can be counted as an increase in the acquisition value and whether she can apply the reinvestment exemption when selling it and investing in another dwelling. The DGT responds that only improvement or expansion works count as acquisition value, and that the exemption is not applicable because the dwelling was not her primary residence.

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2023-11-21PublishedPublished 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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