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V2548-24 ·11 December 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if the full amount proceeds are reinvested in a new home

The applicant asks whether the reinvestment exemption can be applied if they sell their primary residence and use the proceeds to purchase 50% of a new property. The DGT rules that if the total amount obtained is reinvested, the exemption applies to the entire capital gain.

In 5 key points

How it affects those involved

This ruling clarifies that the reinvestment exemption is not limited to the purchase of a full property, provided the total proceeds from the sale are reinvested into the new acquisition.

Lifecycle

2024-12-11PublishedPublished 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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