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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if the new home was purchased using savings prior to the sale of the previous one. The DGT rules that it is possible, provided that the requirements for a primary residence are met and the proceeds from the sale are reinvested.
Cuestión planteada Si sería aplicable la resolución 02463/2013 del Tribunal Económico Administrativo Central de 11 de septiembre de 2014 para considerar exenta la ganancia patrimonial en la trasmisión de su vivienda.
Para la exención, es suficiente que el contribuyente invierta, en un plazo de dos años anteriores o posteriores a la venta, una cuantía equivalente al importe obtenido por la transmisión. No es necesario que los fondos obtenidos por la venta sean los mismos que se usaron para la compra previa, debido al carácter fungible del dinero. La transmisión de la antigua vivienda debe contribuir a satisfacer el importe de la nueva, permitiéndose la reposición de ahorros previamente invertidos.
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