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V1852-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for main residence may be applied by reducing the transfer value by the debt owed to the community of property

A taxpayer sold their main residence and, following the liquidation of the community of property, used part of the proceeds to settle an outstanding debt with their spouse and the remainder to purchase a new home. The DGT provides guidance on the amount that must be reinvested to qualify for the reinvestment exemption.

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2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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