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The consultant asks whether the reinvestment exemption for habitual residence can be applied when funds are used to purchase a jointly owned property with their spouse. The DGT confirms that the exemption is possible if legal requirements are met and the amount is reinvested proportionally to their share in the new property.
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual prevista en el artículo 38 de la LIRPF a la ganancia patrimonial que se ponga de manifiesto con ocasión de la transmisión del inmueble del que es titular la consultante, cuando el importe obtenido se reinvierta en la adquisición de una nueva vivienda habitual en copropiedad con su cónyuge.
Para acogerse a la exención, la vivienda transmitida y la adquirida deben ser habituales según el RIRPF. La exención se aplicará en función del importe que la consultante destine a la nueva vivienda, de acuerdo con su porcentaje de participación en la copropiedad. Si reinvierte la totalidad del importe obtenido en su parte de la nueva vivienda, la ganancia estará totalmente exenta; si reinvierte menos, solo se excluirá la parte proporcional.
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