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The taxpayer inquired whether they could apply the main residence reinvestment exemption by using the proceeds from the sale of their former family home to pay off the mortgage on their current residence. The Directorate General for Taxes (DGT) ruled that this is not possible because the property being sold ceased to be the taxpayer's main residence following their marital separation.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual, en caso de que se transmita la vivienda familiar y destine parte del importe obtenido a la cancelación del crédito hipotecario existente sobre su actual vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe haber sido la vivienda habitual del contribuyente en el momento de la venta o en cualquier día de los dos años anteriores a la transmisión. En este caso, al haberse producido la separación judicial en 2002 y adjudicarse el uso a la ex cónyuge, la vivienda no cumple el requisito de haber sido habitual en el plazo de dos años exigido por el artículo 41 bis.3 del RIRPF.
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