Skip to content
V1120-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption cannot be applied if only bare ownership of the property is held

A taxpayer inquired whether they could apply the reinvestment exemption for their primary residence after selling a portion of the bare ownership of a property they had inhabited. The Directorate General for Taxes (DGT) ruled that this is not possible, as this tax benefit requires full ownership of the property.

In 6 key points

Lifecycle

2019-05-21PublishedPublished 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