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V1016-19 ·9 May 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applies to the amount obtained after deducting transfer costs

The inquirer asks whether, for the primary residence reinvestment exemption, the total sale amount must be reinvested or if transaction costs can be deducted. The DGT rules that the amount to be reinvested is the transfer value, which already accounts for the deduction of costs and taxes inherent to the disposal.

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2019-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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