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The inquirer asks whether the reinvestment exemption can be applied when selling their principal residence (allocated following the dissolution of a community property regime) and whether the amount to be reinvested is reduced because the mortgage was settled prior to the sale. The DGT rules that the amount to be reinvested shall be the full transfer value, as there is no outstanding loan to be amortised.
Cuestión planteada Si resulta de aplicación la exención por reinversión, y en su caso, si a efectos de determinar el importe a reinvertir este se vería minorado por la cancelación de la hipoteca.
Para la exención por reinversión, el importe total obtenido es el valor de transmisión minorado por los gastos inherentes a la transmisión. Si existiera financiación ajena, se debe minorar el valor de transmisión por el principal del préstamo pendiente de amortizar en el momento de la transmisión. Al estar la hipoteca cancelada previamente, el importe a reinvertir es el valor de transmisión sin dicha minoración.
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