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A taxpayer is inquiring whether they can apply for the reinvestment exemption when selling their primary residence and using the proceeds to repay a loan and renovate another property. The DGT indicates that the exemption is only possible if the renovation is legally classified as a rehabilitation and if the requirements regarding amounts and timeframes are met.
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.
What is published here, applied to a company or a specific case. The first meeting is free.
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