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V2259-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Rehabilitation of a home may be treated as acquisition for reinvestment exemption under strict conditions

The consultant asks whether the reinvestment exemption applies after selling their primary residence and using the proceeds to renovate another property. The DGT explains that renovation can be treated as acquisition only if it meets strict conditions on reconstruction and cost.

The question raised

Cuestión planteada Si resulta de aplicación la exención por reinversión.

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