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The consultant asks whether the reinvestment exemption applies when selling their primary residence and using the proceeds to purchase 50% of a property already owned by their spouse. The DGT responds that it is possible as long as the requirements for primary residence and reinvestment periods are met.
Cuestión planteada Saber si tiene derecho a aplicar la exención por reinversión sobre la posible ganancia patrimonial que derive de la venta de la que era su vivienda habitual.
Para acogerse a la exención, la vivienda debe ser habitual tanto la transmitida como la adquirida. Si la consultante reinvierte la totalidad del importe obtenido en adquirir el 50% del pleno dominio de la vivienda de su cónyuge, tendrá derecho a la exención sobre la totalidad de la ganancia. Si la reinversión es inferior al importe obtenido, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida.
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