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V0161-25 ·13 February 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable to proportional gain based on ownership acquired

The consultant asks whether the reinvestment exemption can be applied when selling their primary residence and using the proceeds to buy a share in a new property with their spouse. The DGT responds that the exemption applies based on the amount allocated to the new property and the percentage of ownership acquired.

In 6 key points

Lifecycle

2025-02-13PublishedPublished 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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