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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.
La exención por reinversión es posible si se cumple que ambas viviendas sean habituales y se reinvierta en el plazo de dos años. En caso de copropiedad, la exención se aplicará en función del importe que la consultante destine a satisfacer el precio de la nueva vivienda, según su porcentaje de participación. Si reinvierte la totalidad del importe obtenido en su parte de la nueva vivienda, la ganancia estará totalmente exenta.
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