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The taxpayer asks what amount must be reinvested to exempt the capital gains from the sale of their primary residence. The DGT clarifies that the amount to be reinvested is the transfer value, subject to a specific reduction if there was an outstanding mortgage.
Cuestión planteada A efectos de la aplicación de la exención por reinversión, qué cantidad debe ser objeto de reinversión para que resulte exenta la ganancia patrimonial que, en su caso, se genere en la venta.
El importe a reinvertir es el valor de transmisión, definido como el precio de venta menos los gastos y tributos inherentes satisfechos por el vendedor. Si la vivienda se adquirió con financiación ajena, el importe obtenido se calculará restando al valor de transmisión el principal del préstamo pendiente de amortizar en el momento de la transmisión. Si la cantidad reinvertida es inferior al importe obtenido, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida.
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