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A taxpayer inquired whether they could apply the reinvestment exemption after selling their primary residence (held as 50% co-ownership) due to divorce. The Directorate General for Taxes (DGT) ruled that this is possible, provided the amount obtained is reinvested after deducting the outstanding loan principal from the transfer value.
Cuestión planteada Si en su caso resulta de aplicación la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
Para que la ganancia patrimonial por la transmisión de la vivienda habitual esté exenta, se debe reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años (anteriores o posteriores a la enajenación). Si hubo financiación ajena, el importe obtenido se calcula minorando el valor de transmisión por el principal del préstamo pendiente de amortizar. La vivienda debe ser habitual tanto la transmitida como la adquirida, entendiéndose como tal la que haya sido residencia durante al menos tres años o por circunstancias como la separación matrimonial.
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