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Consultants ask whether capital gains from selling a California home may be exempt if reinvested in a home in Andalusia. Hacienda confirms that, assuming fiscal residency in Spain, the exemption is available if reinvestment and primary residence requirements are met.
Cuestión planteada Desean conocer si la ganancia patrimonial, que obtengan por la venta de la vivienda de California en el año 2025, podrá acogerse a la exención por reinversión en vivienda habitual.
Para que la ganancia 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. La reinversión debe realizarse en un plazo de dos años anteriores o posteriores a la fecha de enajenación. Asimismo, la vivienda transmitida debe haber tenido la consideración de vivienda habitual hasta cualquier día de los dos años anteriores a la transmisión.
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