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A taxpayer inquired which tax benefit should be applied first when entitled to both the primary residence reinvestment exemption and the reduction under the Ninth Transitional Provision. The Directorate General of Taxes (DGT) ruled that the exempt portion due to reinvestment must be calculated first, and the corresponding reduction should then be applied to the remaining non-exempt gain.
Cuestión planteada Si un contribuyente tiene derecho a la aplicación de la exención por reinversión en vivienda habitual y a la reducción prevista en la disposición transitoria novena de la Ley del IRPF, cuál de dichos beneficios fiscales debe aplicarse con anterioridad.
Debe calcularse en primer lugar la parte exenta de la ganancia patrimonial por la reinversión en otra vivienda habitual. Una vez efectuado ese cálculo, se debe calcular la reducción de la disposición transitoria novena sobre la ganancia patrimonial que haya resultado no exenta. Para determinar si se alcanzan los 400.000 euros de límite, no se tendrá en cuenta la parte del valor de transmisión que sea objeto de reinversión.
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