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V2245-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Reinvestment exemption applies to full purchase value of new home

The consultant asks whether the reinvestment exemption for a primary residence applies if part of the new home's price is paid via a mortgage. The DGT responds that the reinvested amount is the full purchase value of the new property, regardless of whether financed by loans or own funds.

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2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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