Doctrine by topic · DGT Observatory

Legal Acquisition: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 62 rulings · 2015–2026

Current position

The legal acquisition of the new home for the reinvestment exemption must occur within the period of two years prior to or following the transfer of the primary residence. In homes under construction, acquisition is understood to have occurred upon the delivery of the property, the handing over of keys, or the execution of a public deed. In cases of self-construction, the acquisition date is the completion of the works. The earnest money contract (contrato de arras) does not constitute legal acquisition.

The DGT's position remains constant regarding the definition of legal acquisition, focusing on the tradition or delivery of the property or the public deed. Clarifications have been added concerning self-construction (completion of works) and the fungibility of money, but without altering the core of the criterion. The only temporal variation was the suspension of deadlines due to COVID-19 regulations.

Turning points

  1. V0686-19

    Specifies that in cases of self-construction, the acquisition date is the completion of the works.

  2. V0898-20

    Clarifies that, as money is a fungible asset, it is not necessary for the funds to be the same, provided that the amount invested is equivalent to the amount obtained.

  3. V2315-20

    Establishes that the earnest money contract is not synonymous with legal acquisition.

Analysis based on 57 of 62 rulings with a stated position. Updated 22 September 2026.

Rulings on this topic

24
V2111-20 24 Jun 2020

Reinvestment exemption requires legal acquisition of new home within two years

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualadquisición jurídicaganancia patrimonialautopromoción LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V1824-20 8 Jun 2020

The two-year deadline for main residence reinvestment relief cannot be extended

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialadquisición jurídicatradición de la cosa LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual

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