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V0727-23 ·27 March 2023 ·consulta-vinculante Medium impact
Tax

Exemption for reinvestment in primary residence may apply to the portion of capital gains corresponding to the taxpayer's share

The inquirer asks whether the exemption for reinvestment in a primary residence can be applied when selling a property purchased jointly with a spouse and subsequently purchasing a new one together. The Directorate General for Tax (DGT) responds that the exemption may be applied to the proportional part of the capital gain corresponding to the individual's share in both the sale and the new acquisition.

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2023-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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