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V0302-21 19 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption requires the new property to be considered a primary residence

The taxpayer asks whether they can apply the reinvestment exemption when selling a property purchased using funds reinvested from a previous sale. The DGT rules that this is not possible because the new property does not meet the requirement of being a primary residence.

The question raised

Question posed: Whether the exemption for reinvestment in a primary residence is applicable.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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