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The taxpayer inquired about the amount to be considered reinvested for the principal residence exemption following the dissolution of a co-ownership. The Directorate General for Taxes (DGT) ruled that the total acquisition value of the new home is considered reinvested, even if financed through third-party loans or personal savings.
Cuestión planteada Qué importe debe considerar como reinvertido a efectos de la aplicación de la exención por reinversión en vivienda habitual.
Para la exención por reinversión, se considera importe reinvertido la totalidad del valor de adquisición satisfecho por la nueva vivienda dentro del plazo de dos años. Esto es aplicable independientemente de que dicho valor se haya financiado con préstamos de terceros o con fondos propios. Para que la exención proceda, la vivienda transmitida debe haber sido habitual en el momento de la transmisión o en los dos años anteriores.
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