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V1081-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Only the portion of gain proportionate to reinvested amount in purchase or renovation is exempt

A taxpayer asks whether gain from selling their home is exempt if part is reinvested in a new property, part in renovations, and part in debt repayment. The DGT states that only the portion of gain proportionate to actual investment in the purchase or eligible renovation is exempt.

In 5 key points

How it affects those involved

The exemption applies only to the gain proportionate to reinvestment in the purchase or eligible renovation of a home.

Lifecycle

2025-06-25PublishedPublished 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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