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V0748-22 5 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

State of alarm suspended the two-year period for the main residence reinvestment exemption

The inquirer asks whether the COVID-19 state of alarm affects the timeframe for the main residence reinvestment exemption. The DGT rules that the calculation of this period was suspended from 14 March to 30 May 2020.

The question raised

Whether the declaration of the state of alarm decreed for the purpose of addressing the health emergency situation caused by the coronavirus COVID-19 affects the period for the reinvestment exemption.

The DGT's ruling

The two-year period for the reinvestment of the amount obtained from the transfer of the primary residence is suspended from the entry into force of Royal Decree 463/2020 (March 14, 2020) until May 30, 2020. This suspension applies both to the period following the sale and to the period for the acquisition of the new residence in the two years prior to the transfer.

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