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V1157-19 ·28 May 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence allows for the write-off of debts incurred for the new home

A shareholder acquires a property from their company through a capital reduction involving the return of contributions and the assumption of debts. The DGT analyses how to determine the acquisition value and whether the exemption for reinvestment in a main residence can be applied.

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2019-05-28PublishedPublished 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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