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V1558-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption for main residence and deduction of certain loan formalisation costs

The taxpayer asks whether they can apply the reinvestment exemption when selling their main residence and if costs related to a pledge loan are deductible. The DGT rules that loan formalisation costs are inherent to the acquisition, whereas life insurance is not, and confirms that the exemption applies provided the requirements for main residence and reinvestment are met.

The question raised

Si resulta de aplicación la exención por reinversión, y si se pueden tener en cuenta los gastos relativos a la formalización del préstamo pignoraticio.

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