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V2558-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption for principal residence may include mortgage repayment amounts

A taxpayer has requested clarification on calculating capital gains and the reinvestment exemption when a property was acquired prior to entering a community property marriage. The DGT clarifies how ownership is determined under the Civil Code and how to calculate the reinvested amount.

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2020-07-28PublishedPublished 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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