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A taxpayer inquired whether having a mortgage held jointly with her sister prevents her from applying the principal residence reinvestment exemption. The Directorate General for Taxes (DGT) ruled that she may apply it, calculating the amount obtained by subtracting the outstanding balance owed by each lender.
Cuestión planteada Si el hecho de que en dicho préstamo consten dos prestatarios solidarios, la consultante y su hermana, implica que no podrá gozar en su totalidad de la exención de la ganancia patrimonial que se genere en la venta. Manifiesta que le han informado que ello no podrá ser al no ser el único titular del préstamo.
Al existir un préstamo solidario, jurídicamente se entiende que las cuotas son satisfechas por partes iguales entre los prestatarios. El importe total obtenido para el cálculo de la exención será el valor de transmisión menos la suma de las cantidades pendientes de amortizar a cada uno de los dos prestamistas. Si se reinvierte la totalidad de dicho importe resultante, la ganancia patrimonial podrá quedar exenta de gravamen.
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