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The taxpayer inquired about calculating the acquisition value of a property following the dissolution of a co-ownership and whether the reinvestment exemption could be applied. The DGT ruled that the acquisition value must include any compensation paid and debt assumed, and that the exemption is not applicable because the property ceased to be the taxpayer's primary residence more than two years ago.
Cuestión planteada A efectos de calcular la ganancia patrimonial que se obtenga, cuál es el valor de adquisición, y si en la determinación del mismo se deben tener en cuenta los ingresos procedentes del arrendamiento de la vivienda.
El valor de adquisición de la parte de la vivienda obtenida por disolución de condominio es la suma de la compensación en metálico, la carga hipotecaria asumida y los gastos e inversiones, debiendo minorarse por las amortizaciones fiscalmente deducibles del periodo de arrendamiento. La exención por reinversión no es aplicable si la vivienda transmitida no es la vivienda habitual en el momento de la venta ni lo fue en los dos años anteriores a la misma.
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