Skip to content
Back to index
V2114-20 24 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Two-year deadline for reinvestment in primary residence suspended due to state of alarm

The applicant inquired whether the declaration of a state of alarm affects the two-year period for reinvesting gains from the sale of a primary residence. The Directorate-General for Traffic (DGT) responded that the calculation of this period was suspended from 14 March 2020 until 30 May 2020.

The question raised

Effects of the declaration of the state of alarm on the 2-year period for the acquisition of the new residence.

The DGT's ruling

The two-year period for reinvestment must be met without extensions, except for the suspension of deadlines derived from COVID-19 regulations. The calculation is suspended from the entry into force of Royal Decree 463/2020 (March 14, 2020) until May 30, 2020, as established in Royal Decree-laws 11/2020 and 15/2020.

Book your free first meeting