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A taxpayer inquired whether she and her deceased spouse could apply the principal residence reinvestment exemption after selling their home and purchasing a new one following his death. The Directorate General for Taxes (DGT) ruled that the death of the taxpayer does not constitute a failure to meet the reinvestment requirement.
Cuestión planteada Si se entiende cumplido el requisito de reinversión, tanto por el cónyuge fallecido como por la consultante, a efectos de aplicar la exención por reinversión establecia en el artículo 38 de la LIRPF.
El fallecimiento de una persona física no puede considerarse un incumplimiento de los requisitos de reinversión, debido a la extinción de su personalidad jurídica y al cese de las obligaciones de realizar actuaciones futuras. Por tanto, la exención por reinversión es aplicable tanto al contribuyente fallecido como al superviviente. Para la exención, el importe reinvertido es el valor de adquisición de la nueva vivienda dentro de los dos años anteriores o posteriores a la transmisión, sin importar si se usa el dinero de la venta o fondos propios o préstamos.
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