MEDIUM
FISCAL Proportional reinvestment exemption applicable
Technical details
Summary
The consultant wishes to sell their primary residence to purchase a new property in shared ownership with their spouse. The DGT confirms that the reinvestment exemption may be applied to the proportional amount reinvested in the new property.
In 6 key points
How it affects those involved
The exemption applies proportionally to the amount actually reinvested in the new shared property.
Lifecycle
2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.