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A taxpayer asks what amount should be considered reinvested for the exemption of capital gains from the sale of a primary residence if the new dwelling is partially financed with a mortgage loan. The DGT responds that the reinvested amount is the acquisition value of the new dwelling, regardless of whether own funds or a loan are used.
Question posed: Taking into account that the acquisition has been partially financed through a mortgage loan, what would be the amount that the inquirer must consider as reinvested so that the capital gain obtained is exempt.
For the exemption due to reinvestment in a primary residence, the reinvested amount is the acquisition value of the new dwelling to the extent that it corresponds to the percentage of ownership acquired. This amount is considered reinvested regardless of whether it is financed with own funds or through a mortgage loan. In the case of co-ownership, each spouse applies the exemption according to their share in the sale and the share acquired in the new dwelling.
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