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A taxpayer married under community property regime asks whether they can apply the reinvestment exemption to their primary residence mortgage after selling a property received through inheritance. The DGT rules that the capital gain belongs entirely to the inheriting spouse and that the exemption does not apply because the inherited property was not their primary residence.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial por la venta de un inmueble heredado se atribuye íntegramente al cónyuge titular del bien por ser un bien privativo. El valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones. No procede la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF, ya que el inmueble transmitido no constituye la vivienda habitual del contribuyente. La reducción de la hipoteca de la vivienda habitual podría dar lugar a una deducción, pero no a la exención por reinversión.
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