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The taxpayer asks whether the exemption for reinvestment in a primary residence can be applied if the new home is purchased before the old one is sold, and what amount is considered reinvested. The DGT rules that the suspension of deadlines due to COVID-19 allows the acquisition to be considered within the legal timeframe and that the reinvested amount is the total acquisition value of the new home.
Cuestión planteada Si teniendo en cuenta la declaración del estado de alarma decretado para hacer frente a la crisis ocasionada por el COVID-19 resulta de aplicación la exención por reinversión, y a efectos de la misma, qué se entiende por importe reinvertido.
Debido a la suspensión de plazos por el COVID-19, el cómputo de los dos años para la reinversión se paraliza desde el 14 de marzo hasta el 30 de mayo de 2020. Para la exención, el importe reinvertido es la totalidad del valor de adquisición de la nueva vivienda, independientemente de si se ha financiado con préstamo hipotecario o fondos propios. La vivienda debe ser habitual tanto la transmitida como la adquirida.
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