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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 en construcción, se deben cumplir dos condiciones: aplicar la totalidad del importe obtenido de la venta a la nueva vivienda en el plazo de dos años, y que la obra finalice en un máximo de cuatro años desde el inicio de la inversión. El importe reinvertido es el valor de adquisición de la nueva vivienda, sin importar si se utiliza dinero de la venta o financiación hipotecaria. En caso de que la vivienda transmitida tuviera hipoteca, el importe obtenido para la exención se calcula restando el principal pendiente de amortizar al valor de transmisión.
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