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V0766-24 ·17 April 2024 ·consulta-vinculante Medium impact
Tax

Mortgage principal may be considered reinvested amount for principal residence exemption

The taxpayer asks whether the principal of a mortgage can be counted as a reinvested amount for the exemption related to reinvestment in a principal residence. The Directorate General for Taxes (DGT) confirms that it can, provided that the reinvestment and construction completion deadlines are met.

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2024-04-17PublishedPublished 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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