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V2718-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applies only to the portion of capital gains relating to the primary residence

The applicant asks whether the exemption for reinvesting in a primary residence applies to the sale of a consolidated estate that includes separately acquired land. The DGT rules that the land is not treated as part of the residence and that the exemption only applies to the proportional share of the gain relating to the plot used as a primary residence.

In 6 key points

Lifecycle

2023-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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