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The taxpayer asks whether the exemption for reinvesting in a primary residence can be applied if part of the price for the new home has already been paid before selling the old one. The DGT rules that this is possible, provided that the required timeframes and ownership percentages are met.
Cuestión planteada Si resulta de aplicación la exención por reinversión, y en particular, si se considera como importe reinvertido la parte del precio que ya ha sido pagada.
La exención es aplicable si se invierte una cuantía equivalente al importe obtenido por la transmisión en un plazo de dos años, ya sean anteriores o posteriores a la venta. No es necesario que los fondos sean los mismos debido al carácter fungible del dinero. La exención cubrirá tanto la parte destinada a amortizar la hipoteca de la nueva vivienda como la parte que reponga los ahorros invertidos previamente en su adquisición, respetando el porcentaje de titularidad del contribuyente.
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