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The consultant asks whether the reinvestment exemption for habitual residence can be applied when selling a separated plot and using the funds to pay off a mortgage or carry out improvements. The DGT responds that it does not apply as no new property is acquired nor are the specific renovation requirements met.
Cuestión planteada Si resulta aplicable la exención por reinversión en vivienda habitual del artículo 38.1 de la Ley del Impuesto a la ganancia patrimonial derivada de la transmisión de su 50 % de una de las dos fincas resultantes de la segregación, cuando el importe obtenido se destina a la cancelación de las cargas hipotecarias que gravan la vivienda habitual y, en la medida en que hubiera remanente, a obras de mejora o rehabilitación de la misma.
La exención requiere que el importe obtenido se reinvierta en la adquisición de una nueva vivienda habitual. Si se utilizó financiación ajena, el importe a reinvertir es el valor de transmisión menos el principal pendiente de amortizar. Asimismo, la rehabilitación solo se asimila a la adquisición si las obras cumplen requisitos específicos de subvención o de reconstrucción de estructuras, fachadas o cubiertas con un coste determinado. En el caso planteado, no se adquiere una nueva vivienda ni se acredita que las obras de mejora cumplan los requisitos legales de rehabilitación.
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