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V1468-25 6 August 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for rehabilitation works to qualify for reinvestment exemption

The consultant asks whether reinvestment exemption can be applied when part of the proceeds from the sale of their home is used for renovating the new property. The DGT responds that modernisation works on installations such as electricity do not count as rehabilitation.

The question raised

Question posed: Whether the exemption for reinvestment is applicable.

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