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V1375-26 4 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Purchase of property outside two-year period disqualifies reinvestment exemption

A taxpayer asks whether the reinvestment exemption applies after selling their primary residence, considering both the purchase of a new home and renovation works carried out. The DGT responds that the purchase is invalid as it occurs outside the two-year period, and renovations only count if they meet specific requirements and were paid within the legal timeframe.

The question raised

Question posed: Application of the exemption for reinvestment in the primary residence under Article 38.1 of the Personal Income Tax Law (LIRPF), regarding both the acquisition and the rehabilitation carried out.

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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