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V1905-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

The exemption for reinvestment cannot be applied if the taxpayer does not hold full ownership of the dwelling

A taxpayer who donated the bare ownership of their primary residence while retaining life usufruct asks whether the reinvestment exemption may be applied. The DGT responds that it cannot, as this benefit requires ownership of the full title to the property.

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2021-06-18PublishedPublished 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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