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State of Alarm: 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 51 rulings · 2020–2022

Current position

The calculation of the periods for the reinvestment of capital gains from the primary residence was suspended from March 14, 2020, to May 30, 2020. This suspension affects both the period following the transfer and the period for acquiring the new residence in the two preceding years. Likewise, the statute of limitations and the expiration of tax actions were also suspended during said period.

The DGT's position remains constant regarding the application of the suspension of periods derived from Royal Decree 463/2020. The rulings confirm that the standstill is strictly limited to the period between March 14 and May 30, 2020. No changes are observed in the interpretation of this suspension period.

Turning points

  1. V2598-20

    Introduces the exception in IVA (Value Added Tax) where there is no self-consumption due to rent forgiveness if the lessee cannot carry out economic activity due to the state of alarm.

  2. V0748-22

    Specifies that the suspension of the reinvestment period applies both to the period following the sale and to the period for acquiring the new residence in the two preceding years.

Analysis based on 50 of 51 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24

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