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The taxpayer asks whether amounts used to repay the mortgage loan, including interest, are counted as the reinvested amount for the primary residence exemption. The DGT clarifies that the amount obtained is calculated by subtracting the outstanding loan principal from the transfer value.
Question posed: Whether, for the purposes of the primary residence reinvestment exemption, amounts used to repay the mortgage loan, including interest, are considered as the reinvested amount.
For the exemption, the amount obtained is the transfer value minus the principal of the mortgage loan pending amortization. The exemption applies proportionally to the amount used for the acquisition of the new residence (acquisition value minus the loan requested) plus the amounts used to repay the principal of the loan on the transferred residence.
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