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V1678-19 ·8 July 2019 ·consulta-vinculante Medium impact
Tax

Proportional exemption of capital gains applies only if the full amount is not reinvested

A taxpayer sold their primary residence for 300,000 euros and reinvested 250,000 euros into a new home. The Tax Agency has clarified that, since the total amount was not reinvested, only the proportional share of the capital gain corresponding to the amount actually invested will be exempt from taxation.

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2019-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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