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The taxpayer asks whether they can sell an inherited property, benefiting from a 95% tax reduction, to purchase two different homes. The DGT rules that acquiring more than one property is permissible, provided the reinvestment requirement is met for at least one of them.
Cuestión planteada Posibilidad de adquirir dos viviendas con el importe obtenido.
Para mantener la reducción por la vivienda habitual, el causahabiente debe mantener el valor por el que se practicó la reducción en un bien que tenga carácter de vivienda. Es posible adquirir dos o más viviendas con el importe de la enajenación, siempre que en al menos una de ellas se cumpla el requisito de mantenimiento del valor. De lo contrario, se perdería el derecho a la totalidad de la reducción practicada.
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