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V1399-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for exemption due to reinvestment in building a new habitual home

The consultant asks about the time frame for claiming the exemption for reinvestment in a habitual home when already constructing the new property. The DGT responds that it is possible as long as the reinvestment and completion periods are met.

The question raised

Question posed: Period for applying the exemption for reinvestment in primary residence.

The DGT's ruling

To qualify for the exemption for housing construction, two conditions must be met: 1) the amount obtained from the sale of the former residence must be reinvested within a period of two years (before or after the transfer) and 2) the construction must be completed within a period not exceeding four years from the start of the investment. The construction period is calculated from the first payment made for the new residence. It is not necessary for the funds to be the same, provided that an equivalent amount is invested within the legal period.

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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