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The consultant asks whether a partial exemption for reinvestment in habitual housing can be applied and what happens if the full amount is not reinvested. The DGT responds that the exemption is possible if the requirements of habitual use and time limits are met, but if not all the amount is reinvested, only a proportional amount of the capital gain is exempted.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF y qué ocurriría si no reinvierte la totalidad de lo obtenido en la venta sino solo una parte.
Para que la ganancia por la venta de la vivienda habitual esté exenta, se debe reinvertir el importe total en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años (anteriores o posteriores a la venta). Si la reinversión es inferior al total obtenido, solo se excluirá de gravamen la parte proporcional de la ganancia patrimonial que corresponda a la cantidad efectivamente invertida. La parte no exenta deberá integrarse en la base imponible del ahorro.
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