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V0281-18 7 February 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

To qualify for reinvestment exemption, the property must become a residence within two years

The inquirer asks whether they can apply the reinvestment exemption for primary residences after selling their home and purchasing a commercial premises to convert into a residence. The DGT states that the premises must achieve the status of a residence within two years of the sale.

The question raised

Si con dicha inversión puede acogerse a la exención por reinversión en vivienda habitual, y tiempo con el que cuenta para poder construir la vivienda.

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