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V1835-22 ·2 August 2022 ·consulta-vinculante Medium impact
Tax

It is possible to apply the reinvestment exemption even if the new dwelling is partially financed with a mortgage loan

The taxpayer asks whether they can benefit from the reinvestment exemption for a primary residence if the personal savings allocated to the new dwelling are less than the amount obtained from the sale of the previous one. The DGT responds that for the calculation of the reinvestment, the total acquisition value of the new dwelling must be considered, regardless of whether it is financed through a loan or through own funds.

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2022-08-02PublishedPublished 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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