Doctrine by topic · DGT Observatory

Suspension of Deadlines: 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 23 rulings · 2016–2023

Current position

The deadlines for the exemption due to reinvestment in a primary residence or life annuities are computed from date to date, with the exception of the suspension period due to COVID-19. This suspension occurred from the entry into force of Royal Decree 463/2020, on March 14, 2020, until May 30, 2020. Outside of this interval, the computation of the deadlines follows its normal course.

The DGT's position is constant regarding the application of the suspension of deadlines derived from COVID-19 regulations. Following an initial ruling on inheritance unrelated to the subject, subsequent rulings unanimously confirm that the computation of reinvestment deadlines was paused exclusively between March 14 and May 30, 2020.

Turning points

  1. V1117-20

    Establishes that the computation of the two-year reinvestment deadline is paused from the entry into force of Royal Decree 463/2020 until May 30, 2020.

Analysis based on 22 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V1952-23 5 Jul 2023

The exemption for reinvestment is not applicable if the new dwelling was acquired outside the two-year period prior to the sale (considering the suspension of deadlines due to COVID-19)

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialtransmisión de inmueblessuspensión de plazos LIRPF — Ley 35/2006 del IRPF art. 38.1RIRPF — RD 439/2007, Reglamento del IRPF art. 41
Affects CompanyExpat · Non-residentIndividual
V1266-20 5 May 2020

Two-year period for main residence reinvestment exemption suspended

SG de Impuestos sobre la Renta de las Personas Físicas
exención por reinversiónvivienda habitualganancia patrimonialestado de alarmasuspensión de plazos LIRPF — Ley 35/2006 del IRPF art. 38RIRPF — RD 439/2007, Reglamento del IRPF art. 41.3
Affects CompanyExpat · Non-residentIndividual

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