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V0116-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

The exemption from Personal Income Tax (IRPF) for reinvestment of capital gains from a primary residence may be applied

The taxpayer sold their primary residence and purchased another one a week later. The DGT confirms that the IRPF exemption for reinvestment may be applied and clarifies that the purchase will be subject to Transfer Tax (ITP) as the seller is not a business entity.

In 6 key points

Lifecycle

2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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