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The consultant asks whether the amount to be reinvested in the construction of their new home should exclude the mortgage debt of the sold property. The DGT responds that the reinvested amount is the purchase value of the new home, regardless of whether it is financed with own funds or a loan.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF y en particular si para calcular el importe reinvertido tiene que minorar la cancelación de la hipoteca pendiente sobre la vivienda transmitida.
Para la exención por reinversión, el importe reinvertido es el valor de adquisición de la nueva vivienda satisfecho en el plazo de dos años. No es necesario usar exclusivamente el dinero obtenido por la venta, siendo suficiente con aplicar dinero tomado a préstamo. En caso de que la vivienda transmitida tuviera hipoteca, el importe total obtenido para la reinversión se calcula minorando el valor de transmisión por el principal del préstamo pendiente. Además, si se reinvierte en construcción, las obras deben finalizar en un plazo de cuatro años desde el inicio de la inversión.
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