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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.
Cuestión planteada Forma de calcular la ganancia patrimonial y derecho a aplicar la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
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