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V2565-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · exención por reinversión

Time limit requirements for the exemption due to reinvestment in the construction of a primary residence

The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing construction within four years as stipulated in the Regulation.

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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