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A query was raised regarding whether the state of alarm and COVID-19 mobility restrictions affected the two-year period allowed to reinvest proceeds from the sale of a primary residence. The Directorate-General for Taxes (DGT) ruled that the calculation of this period was suspended only during the timeframe between 14 March and 30 May 2020.
Question raised: Whether the validity of the state of alarm declared as a result of the COVID-19 epidemic, as well as the mobility restrictions imposed in the Autonomous Community of Catalonia, affect the calculation of the two-year period referred to in Article 38 of the LIRPF in relation to the exemption for reinvestment in the primary residence.
The two-year period for the reinvestment of the amount obtained from the disposal of the primary residence was affected by the regulations on urgent measures due to COVID-19. The calculation of said period was only suspended from the entry into force of Royal Decree 463/2020, on March 14, 2020, until May 30, 2020.
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