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A taxpayer has enquired whether they can apply for the reinvestment exemption after selling a property that had ceased to be their main residence one year before the sale. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the property had served as the main residence during the two years preceding the transfer and the proceeds are reinvested in a new principal residence.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual por la ganancia patrimonial obtenida.
Para que la vivienda transmitida sea considerada habitual, debe haber sido residencia durante al menos tres años o haberlo sido en cualquier día de los dos años anteriores a la transmisión. La exención requiere reinvertir el importe total obtenido (minorado por el principal pendiente de un préstamo) en la adquisición de una nueva vivienda habitual en un plazo de dos años anteriores o posteriores a la venta. Si la reinversión es inferior al importe obtenido, solo se excluirá la parte proporcional de la ganancia.
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