Calculation of patrimonial gain and reinvestment exemption for primary residence

The consultant asks how to calculate patrimonial gain and eligibility for reinvestment exemption after selling their primary residence and purchasing a new one with additional costs. The DGT clarifies that the reinvested amount includes the purchase price and inherent costs, regardless of whether funds come from own capital or loans.

The calculation of patrimonial gain and eligibility for reinvestment exemption is clarified, including the inclusion of purchase price and inherent costs in the reinvested amount.