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V1115-20 28 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Two-year deadline for reinvestment of principal residence suspended due to state of alarm

A query was raised regarding whether the COVID-19 state of alarm affected the two-year period allowed for reinvesting proceeds from the sale of a principal residence. The Directorate-General for Taxes (DGT) ruled that this period was suspended from 14 March to 30 May 2020.

The question raised

Cuestión planteada Si la declaración del estado de alarma afectaría a dicho plazo.

The DGT's ruling

Debido a la normativa de medidas urgentes por la COVID-19, el cómputo del plazo de dos años para la reinversión de la ganancia patrimonial de la vivienda habitual se paraliza. La suspensión del cómputo se aplica desde la entrada en vigor del Real Decreto 463/2020, el 14 de marzo de 2020, hasta el 30 de mayo de 2020.

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