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V0812-25 ·12 May 2025 ·consulta-vinculante Low impact
Tax

Conditions for the exemption due to reinvestment in primary residence

The DGT confirms that reinvestment exemption applies if the full amount from the sale is reinvested in a new primary residence, regardless of financing through third-party loans or personal funds.

In 6 key points

How it affects those involved

The exemption is available as long as the total proceeds from the sale are reinvested in a new primary home, irrespective of the source of financing.

Lifecycle

2025-05-12PublishedPublished 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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