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The applicant asks whether they can apply the exemption for reinvestment in a main residence by subrogating into the mortgage of an inherited property. The DGT rules that, as the new home is acquired free of charge, the reinvestment required by the regulation does not occur.
Cuestión planteada Si a efectos de la aplicación de la exención por reinversión en vivienda habitual, es posible considerar como importe reinvertido la parte de la hipoteca en la que se ha subrogado.
Para la exención, es necesario reinvertir el importe total obtenido en la adquisición de una nueva vivienda habitual. Dado que el inmueble que constituirá la nueva vivienda ha sido adquirido por herencia (título gratuito), no se cumple el requisito de reinversión del importe obtenido en la venta de la anterior vivienda. La ganancia patrimonial quedará sujeta a tributación, salvo que se reinvierta el importe en la adquisición de una nueva vivienda habitual en el plazo de dos años.
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