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The inquirer asks what amount must be reinvested to benefit from the exemption following the sale of their primary residence. The DGT clarifies that, if external financing was used, the amount to be reinvested is the transfer value minus the outstanding loan principal.
Cuestión planteada Importe que se debe reinvertir para que sea de aplicación la exención por reinversión prevista en el artículo 38 de la LIRPF.
Para la exención por reinversión en vivienda habitual, cuando se utilizó financiación ajena, el importe total obtenido se considera el resultante de minorar el valor de transmisión por el principal del préstamo pendiente de amortizar en el momento de la transmisión. Si el importe de la reinversión es inferior a este total, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida.
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