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A taxpayer inquired which amounts qualify as reinvested for the primary residence exemption if part of the sale proceeds are used to settle an existing mortgage, while the remainder is used to purchase and renovate a new home with the help of a loan. The DGT ruled that the amount is calculated by subtracting the outstanding principal of the previous mortgage, and that the new home counts as a full reinvestment regardless of whether own funds or a loan are used.
This ruling clarifies the calculation method for tax exemptions on capital gains related to the sale of a primary residence, confirming that mortgage financing does not reduce the amount considered reinvested.
The tax team reviews your specific situation.
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