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A taxpayer has inquired whether costs arising from the acquisition of a new home can be counted as a reinvested amount for the primary residence tax exemption. The Directorate General for Tax (DGT) has ruled that they can, provided they are costs inherent to the acquisition and are paid within the legal timeframe.
Question posed: Whether said costs can be considered as a reinvested amount.
For the reinvestment exemption, the reinvested amount is considered to be the price of the new dwelling and the inherent costs of its acquisition (such as VAT, Transfer Tax, notary, management, and registry fees) that form part of the acquisition value according to the Personal Income Tax Law. These costs must be satisfied within the period of two years prior to or following the transfer of the primary residence. This is applicable regardless of whether they are financed with own funds or through mortgage or personal loans.
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