Skip to content
Back to index
V1687-25 18 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · exención por reinversión

Reinvestment exemption applicable for new home construction if timelines met

The consultant asks whether reinvestment exemption can be applied to a newly built home via advance payments. The DGT responds that the amount must be reinvested within two years and the construction must be completed within four years from the first payment.

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.

View on PETETE (Hacienda) →

Email
Contact