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A taxpayer has enquired about the reinvestment exemption following the sale of their principal residence and how to calculate the amount to be reinvested. The DGT clarifies that the amount to be reinvested is the transfer value minus the outstanding mortgage principal.
Cuestión planteada (1) Si tiene derecho a la aplicación de la exención por reinversión en vivienda habitual y forma de cálculo del importe a reinvertir.
Para la exención, la vivienda debe ser habitual en la transmisión o haberlo sido en los dos años anteriores. El importe a reinvertir es el valor de transmisión minorado por el principal del préstamo pendiente de amortizar. Si la reinversión es inferior al importe obtenido, la exención será parcial y proporcional. El plazo de dos años para la reinversión se vio paralizado por la normativa COVID-19 entre el 14 de marzo y el 30 de mayo de 2020.
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