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V0791-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if the total amount is reinvested to acquire the remaining share of a primary residence

The taxpayer asks whether the primary residence reinvestment exemption can be applied when selling a home to purchase the remaining ownership share of another property. The DGT states that the exemption requires both the transferred and the acquired properties to be primary residences and that the total amount obtained must be reinvested.

In 6 key points

Lifecycle

2022-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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