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V0686-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption can be applied proportionally to ownership share

A taxpayer sells their primary residence and intends to use the proceeds to buy a share in a new property with their spouse. The DGT states that the exemption applies based on the amount allocated to the new property and the ownership percentage acquired.

In 6 key points

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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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