Skip to content
V4729-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Legal acquisition of new residence must occur within two years of sale

The taxpayer asks whether they can benefit from the reinvestment relief for a primary residence if the construction contract is signed in December 2016 but the works are completed in 2018. The DGT rules that the legal acquisition must take place within the two years following the sale of the previous residence.

In 5 key points

Lifecycle

2016-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact