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An EU citizen who previously resided in Spain and now lives in their home country asks whether the sale of their former primary residence is exempt from Non-Resident Income Tax (IRNR). The Directorate General for Taxes (DGT) rules that the exemption only applies if the proceeds are reinvested in the acquisition of a new primary residence.
Cuestión planteada 1.- Si se encuentra exenta del pago del Impuesto sobre la Renta de no Residentes la ganancia patrimonial obtenida por la venta de la vivienda.
La ganancia por la enajenación de un inmueble en España es renta sujeta a IRNR. Para aplicar la exención por vivienda habitual, el contribuyente residente en la UE o en el EEE con intercambio de información debe reinvertir el importe obtenido en la adquisición de una nueva vivienda habitual. La exención será proporcional a la cantidad reinvertida. No existe limitación de plazo desde que se pierde la residencia fiscal en España para solicitar esta exención.
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