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The consultant sold their primary residence and wished to use the proceeds to pay off the mortgage on a property inherited, which would become their new primary residence. The DGT states that the reinvestment exemption does not apply because the inherited property does not constitute an acquisition eligible for reinvestment under the required conditions.
Cuestión planteada Si puede aplicar la exención por reinversión por considerar como importe reinvertido el que se destine a la cancelación de dicha hipoteca.
Para la exención, es necesario reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual. En este caso, al adquirir la vivienda por herencia (a título gratuito), no se produce la reinversión necesaria dentro del plazo de dos años. Por tanto, la ganancia patrimonial por la venta de la vivienda anterior no resulta exenta.
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