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The inquirer asks what amount must be reinvested to apply the exemption for reinvestment in their main residence if there was an outstanding mortgage. The DGT responds that the total amount obtained for this calculation is the sale price minus the principal of the loan remaining to be amortised.
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 es el valor de transmisión minorado por el principal del préstamo pendiente de amortizar en el momento de la transmisión. Si el importe reinvertido es inferior a este total, solo se excluirá de gravamen la parte proporcional de la ganancia patrimonial correspondiente a la cantidad efectivamente invertida.
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