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The consultant asks whether the reinvestment exemption for habitual residence can be applied if funds are used for other business activities before buying a new home within two years. The DGT responds that the exemption is possible if the amount equivalent to the total proceeds from the sale is reinvested, either before or after the sale.
Cuestión planteada Posibilidad de aplicar la exención por reinversión del artículo 38 de la LIRPF.
Para la exención, es necesario reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años anteriores o posteriores a la enajenación. No es necesario que los fondos obtenidos por la transmisión sean directa, material y específicamente los mismos que se emplean en la nueva vivienda, ya que el dinero es un bien fungible. Si la reinversión es inferior al total obtenido, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida. La nueva vivienda también debe cumplir los requisitos para ser considerada vivienda habitual.
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