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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if only a portion of the proceeds from a sale is reinvested. The DGT rules that only the proportional part of the gain corresponding to the amount actually reinvested will be exempt from tax.
Cuestión planteada Derecho a aplicar la exención por reinversión en vivienda habitual del artículo 38 LIRPF.
Para gozar de la exención, la vivienda transmitida y la adquirida deben ser habituales. Si el importe de la reinversión es inferior al total obtenido en la enajenación, solamente se excluirá de gravamen la parte proporcional de la ganancia patrimonial que corresponda a la cantidad efectivamente invertida. La parte de la ganancia no exenta deberá integrarse en la base imponible del ahorro.
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