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The consultant asks whether the reinvestment exemption for habitual residence can be applied both for the purchase of a new home and for rehabilitation works carried out on it. The DGT responds that the purchase is invalid due to occurring outside the two-year period, and that rehabilitation works only count if they meet specific requirements and are paid within the time limit.
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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