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The taxpayer asks whether the principal of a mortgage can be counted as a reinvested amount for the exemption related to reinvestment in a principal residence. The Directorate General for Taxes (DGT) confirms that it can, provided that the reinvestment and construction completion deadlines are met.
Cuestión planteada Si, a efectos de la exención por reinversión en vivienda habitual, podría considerarse como importe reinvertido el principal de la hipoteca.
Para la exención, se considera importe reinvertido la totalidad del valor de adquisición de la nueva vivienda satisfecho dentro del plazo de dos años (anteriores o posteriores) a la venta de la antigua. Esto es válido independientemente de si se financia con fondos propios o mediante un préstamo hipotecario. En el caso de construcción, la obra debe finalizar en el plazo de cuatro años desde el inicio de la inversión, salvo ampliaciones legales. Los pagos realizados fuera del plazo de dos años respecto a la venta de la vivienda anterior no se consideran importe reinvertido.
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