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The consultant asks whether the reinvestment exemption can be claimed by using the proceeds from the sale of their former habitual home to pay off the mortgage of a new habitual home. The DGT confirms that this is possible, provided the new home was acquired within two years before or after the sale.
Cuestión planteada Posibilidad de acogerse a la exención por reinversión si destina el importe obtenido en la transmisión de su antigua vivienda habitual a la cancelación del préstamo hipotecario constituido para la adquisición de la nueva vivienda habitual.
Para la exención, la nueva vivienda debe haber sido adquirida en el plazo de dos años anteriores o posteriores a la transmisión de la antigua. No es necesario que los fondos obtenidos por la venta sean los mismos que se empleen para la nueva vivienda, ya que el dinero es un bien fungible. El importe reinvertido incluye el precio y gastos de adquisición satisfechos, independientemente de si se financian con préstamo hipotecario, préstamo personal o fondos propios. Si se reinvierte la totalidad del importe obtenido, la ganancia queda exenta; si es parcial, la exención será proporcional.
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