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V1683-25 18 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Calculation of patrimonial gain and reinvestment exemption for primary residence

The consultant asks how to calculate patrimonial gain and eligibility for reinvestment exemption after selling their primary residence and purchasing a new one with additional costs. The DGT clarifies that the reinvested amount includes the purchase price and inherent costs, regardless of whether funds come from own capital or loans.

The question raised

Method for calculating capital gains and the right to apply the exemption for reinvestment in the primary residence under Article 38 of the Personal Income Tax Law.

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