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A taxpayer has enquired whether they can benefit from the reinvestment exemption after selling their principal residence and if they can apply the deduction for investment in a principal residence. The Directorate General for Taxes (DGT) indicates that the exemption depends on meeting regulatory requirements and that the deduction does not apply to properties acquired after 31 December 2012.
Cuestión planteada A. Si pueden acogerse a la exención por reinversión en vivienda habitual.
Para exonerar la ganancia patrimonial por la transmisión de la vivienda habitual, deben cumplirse todos los requisitos de los artículos 41 y 41 bis del Reglamento del Impuesto. Respecto a la deducción por inversión en vivienda habitual, esta fue suprimida con efectos desde el 1 de enero de 2013. Solo pueden aplicarla quienes adquirieron su vivienda con anterioridad a esa fecha, según la disposición transitoria decimoctava de la LIRPF.
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