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MEDIUM
FISCAL

Reinvestment exemption applicable to proportional gain based on ownership acquired

V0161-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0161-25
Published
13 Feb 2025

Summary

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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