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A taxpayer sold her primary residence and used part of the proceeds to repay the mortgage on a new home acquired following the dissolution of a co-ownership. The Directorate General for Taxes (DGT) examines whether this partial repayment of the new home's mortgage allows for the application of the reinvestment exemption.
Cuestión planteada Si la ganancia patrimonial generada en la venta podría considerarse exenta por reinversión en la parte que proporcionalmente corresponda a las cantidades destinadas a la amortización parcial del préstamo hipotecario que recae sobre la nueva vivienda.
La ganancia patrimonial puede exonerarse total o parcialmente si el importe obtenido, minorado por el principal del préstamo pendiente de la vivienda transmitida, se destina al pago del precio de la nueva vivienda habitual. En este caso, la exención será la que proporcionalmente corresponda a las cantidades destinadas a la amortización del préstamo hipotecario de la nueva vivienda, siempre que se cumplan los requisitos de vivienda habitual y plazos de reinversión.
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