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V2244-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · exención por reinversión

For reinvestment exemption, construction must be completed within four years of investment start

The consultant asks from when the reinvestment period for building a new residential property starts. The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing the works within four years from the investment start date.

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.

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