Skip to content
V0892-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence may apply even if the mortgage has been previously repaid

The inquirer asks whether the reinvestment exemption can be applied when selling their principal residence (allocated following the dissolution of a community property regime) and whether the amount to be reinvested is reduced because the mortgage was settled prior to the sale. The DGT rules that the amount to be reinvested shall be the full transfer value, as there is no outstanding loan to be amortised.

In 6 key points

Lifecycle

2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact