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V1952-23 5 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

The exemption for reinvestment is not applicable if the new dwelling was acquired outside the two-year period prior to the sale (considering the suspension of deadlines due to COVID-19)

The taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied after having acquired the new dwelling before selling the old one, considering the suspension of deadlines due to COVID-19. The DGT responds that, after applying the suspension of deadlines, the acquisition of the new dwelling was not carried out within the two years prior to the transfer of the old one.

The question raised

Question posed: Taking into account the declaration of the state of alarm decreed to address the health crisis caused by COVID-19, the possibility for the taxpayer to apply the exemption for reinvestment in a primary residence.

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