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The applicant inquired whether the primary residence reinvestment exemption could be applied after swapping their share of a property for another. The Directorate General for Taxes (DGT) ruled that this is possible provided both properties meet the requirements for a primary residence and the proceeds are reinvested, even if through a payment in kind.
Cuestión planteada Posibilidad de aplicación de la exención por reinversión en vivienda habitual en el Impuesto sobre la Renta de las Personas Físicas.
Para que la ganancia patrimonial por la transmisión de la vivienda habitual esté exenta, es necesario reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años (anteriores o posteriores a la enajenación). En el caso de permutas, la exención procede si la vivienda transmitida y la adquirida son viviendas habituales, considerándose reinvertido el importe obtenido al recibir una contraprestación en especie.
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