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V1319-26 28 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · exención por reinversión

Reinvestment exemption available for home purchase after sale of primary residence

Consultants ask whether proceeds from selling their primary residence can be used to pay off a mortgage on another property they intend to occupy. The DGT confirms this is possible if the new property was acquired within two years before or after the sale.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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