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V0682-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applicable using external financing for habitual home purchase

The consultant asks whether the habitual home reinvestment exemption can be applied by using sale proceeds to pay off existing loans and securing a new mortgage for the new property. The DGT clarifies that the reinvestment amount includes the value of the new property regardless of financing method, and that repayment of prior loans (even with relatives) reduces the amount available for reinvestment.

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2025-04-15PublishedPublished 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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