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A taxpayer inquired whether mortgage repayments on a home purchased prior to the sale of a previous residence qualify as reinvestment. The DGT ruled that they do, provided the specific timeframes and requirements for the exemption are met.
Cuestión planteada Hasta qué fecha se considera que las cuotas de amortización del préstamo hipotecario que grava la nueva habitual se consideran como inversión en nueva vivienda habitual, a efectos de la aplicación de la exención por reinversión en vivienda habitual que se regula en el artículo 38.1 de la LIRPF.
La exención por reinversión permite que el importe obtenido por la venta de la vivienda habitual se destine a la amortización del préstamo hipotecario de una nueva vivienda adquirida en los dos años anteriores o posteriores a la transmisión. Al ser el dinero un bien fungible, no es necesario que los fondos sean los mismos, sino que la cantidad invertida sea equivalente al importe obtenido por la transmisión. La exención será total si se reinvierte todo el importe, o parcial si la cantidad invertida es inferior.
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