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V2195-19 ·16 August 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence applies even with joint loans

A taxpayer inquired whether having a mortgage held jointly with her sister prevents her from applying the principal residence reinvestment exemption. The Directorate General for Taxes (DGT) ruled that she may apply it, calculating the amount obtained by subtracting the outstanding balance owed by each lender.

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2019-08-16PublishedPublished 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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