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V2617-24 19 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Spouses may both claim reinvestment relief for primary residence if each reinvests their share of the gain

A married couple holding assets under community property regime (gananciales) inquired whether both could apply for reinvestment relief when selling their primary residence. The Directorate General for Taxes (DGT) ruled that the capital gain is attributed equally to each spouse and, provided both meet the necessary requirements, they may each apply the relief to their respective share.

The question raised

Possibility of applying the reinvestment exemption for a primary residence by both spouses.

The DGT's ruling

The capital gain from the sale of a marital property home is attributed equally to each spouse. If each spouse reinvests their share of the amount obtained in the acquisition of a new primary residence, they may benefit from the reinvestment exemption. The exemption shall be proportional to the amount effectively reinvested by each taxpayer.

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