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The inquirer asks about the requirements for applying the Personal Income Tax (IRPF) exemption when selling a main residence to purchase another. The Directorate General for Tax Regulations (DGT) explains that both properties must be main residences and that the reinvestment must take place within a two-year period.
Cuestión planteada Requisitos para aplicar la exención por reinversión en vivienda habitual.
Para la exención, la vivienda transmitida y la adquirida deben ser habituales, entendiéndose por tal la residencia continuada de al menos tres años o circunstancias excepcionales justificadas. La reinversión del importe obtenido debe realizarse en un plazo de dos años, ya sea antes o después de la fecha de enajenación. Si se utiliza financiación ajena, el importe a reinvertir es el valor de transmisión menos el principal pendiente de amortizar. Si la reinversión es inferior al total obtenido, solo se excluirá la parte proporcional de la ganancia.
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