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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Exemption for reinvestment in under-construction home requires two-year reinvestment period and four-year completion
V1384-26
For home reinvestment exemption, construction must finish within four years of investment start
V1237-26
Exemption for reinvestment in home construction requires completion within four years
V1180-26
Requirements for reinvestment exemption when building a new habitual home
V1164-26
Loss from 2020 property sale can be offset by 2024 gain
V1110-26
For reinvestment exemption, construction must be completed within four years
V0923-26
For reinvestment exemption, construction must be completed within four years from the first payment
V0696-26
For reinvestment exemption, construction must be completed within four years from first payment
V0713-26
IEDMT must be self-declared when transferring a disabled person's exempt vehicle before four years
V0012-26
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
La exención por reinversión en vivienda requiere que la construcción finalice en un plazo de cuatro años
V0688-25
For home reinvestment exemption, construction must be completed within four years
V0297-25
Cannot extend four-year period to compensate pandemic-related losses
V0581-23
Procedencia de la rectificación de cuotas de IVA mediante factura rectificativa y cómputo del plazo de cuatro años
V1401-22
Impossible to correct VAT rates after four years from base modification
V0545-21
Origin of VAT correction via invoice and calculation of time limits
V2642-19
Negative preferential share returns before 2015 can be offset by patrimonial gains
V2364-15
VAT invoices received in a later year can be deducted if conditions met
V2629-14
VAT deduction on inventory purchases: when it arises and four-year period
V0572-14
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