Skip to content
V2304-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for primary residence can cover mortgage repayments and related expenses

A taxpayer sells their primary residence and acquires a new property with 50% ownership, using the proceeds to cover purchase costs and mortgage repayments. The Directorate General for Taxes (DGT) has ruled that the taxpayer may claim the exemption proportionally to their share of ownership.

In 6 key points

Lifecycle

2019-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact