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V1508-18 4 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for principal residence may apply when using community property to repay a family home mortgage

A taxpayer inquired whether the exemption for reinvestment in a principal residence could be applied when contributing proceeds from the sale of a spouse's property into the community property regime to repay the mortgage on the matrimonial home. The Directorate General of Taxes (DGT) ruled that the exemption can be applied to the reinvested amount, but only in proportion to the ownership interest the spouse acquires in the property through said repayment.

The question raised

Cuestión planteada Si resulta de aplicación la exención por reinversión en la ganancia patrimonial obtenida en la transmisión de su vivienda al aportar el importe obtenido a la sociedad de gananciales para la amortización del préstamo hipotecario de la vivienda habitual del matrimonio.

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