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A taxpayer married under the community property regime asks whether they can apply the reinvestment exemption to 100% of the proceeds from the sale of their separate property residence when purchasing a new home with their spouse. The DGT rules that the exemption will only apply to the portion corresponding to the acquisition of ownership title, which in this case would be 50% if the new residence is community property.
Cuestión planteada Si podrá aplicar la exención por reinversión en vivienda habitual en función del 100% del importe que, obtenido en la venta, destine a la compra de la nueva casa o si la exención solo se aplicará en función del 50% de la reinversión al tener solo el 50% de la titularidad de la nueva vivienda habitual.
Para que exista reinversión, la cuantía debe implicar para el contribuyente la adquisición del título de propiedad sobre la nueva vivienda. Si la nueva vivienda se adquiere para la sociedad de gananciales, la reinversión para el contribuyente será solo el porcentaje de su participación en dicha sociedad, es decir, el 50%. El resto de la ganancia no estará exento si no se cumple este requisito de titularidad.
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