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The taxpayer asks whether the remaining 24,000 euros from the sale of their residence can be used to replace the windows of the new property. The DGT responds that, as this does not constitute a rehabilitation under the law, it is considered a partial reinvestment, and only the proportional part allocated to the acquisition is exempt.
Question posed: Whether, for the purposes of the exemption on the capital gain obtained from the sale of their primary residence, the remaining 24,000 euros can be understood as reinvested in the acquisition of their new primary residence, if they are allocated to the replacement of the windows of the acquired property, as the current ones provide minimal insulation against noise and cold, within the two-year period following the sale of the former residence.
For the exemption to apply, the amount must be reinvested in the acquisition or rehabilitation of a new primary residence. The replacement of windows is not considered a rehabilitation under legal terms; therefore, the funds allocated to said renovation are not counted as reinvested. In this case, only the proportional part of the capital gain corresponding to the amount effectively invested in the acquisition shall be exonerated.
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