Skip to content
Back to index
V3205-20 27 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Requirements for main residence reinvestment exemption and calculation of timeframes

A taxpayer asks whether they can apply for the reinvestment exemption when selling their home after having temporarily vacated it for renovation works. The DGT clarifies that the property remains a main residence if sold within two years of abandonment, but warns regarding compliance with the minimum residence period requirement.

The question raised

Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact