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A taxpayer inquired whether the exemption for reinvestment in a principal residence could be applied when contributing proceeds from the sale of a spouse's property into the community property regime to repay the mortgage on the matrimonial home. The Directorate General of Taxes (DGT) ruled that the exemption can be applied to the reinvested amount, but only in proportion to the ownership interest the spouse acquires in the property through said repayment.
This ruling clarifies the application of capital gains tax exemptions when community property funds are used to reduce mortgage debt, establishing that the tax benefit is proportional to the resulting increase in ownership share.
The tax team reviews your specific situation.
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