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The taxpayer asks whether they can apply the exemption for reinvesting proceeds from the sale of their primary residence and what amount would be exempt. The DGT rules that, if the total amount obtained is not reinvested, only the proportional part of the gain corresponding to the amount actually reinvested will be exempt from tax.
Cuestión planteada Si puede aplicar la exención por reinversión de la ganancia patrimonial obtenida en la venta de su vivienda, y en particular qué importe estaría exento de gravamen.
Para que la ganancia sea exenta, se debe reinvertir el importe total obtenido en la transmisión (restando el principal pendiente de un préstamo si lo hubiera) en la adquisición de una nueva vivienda habitual. La reinversión debe realizarse en un plazo de dos años anteriores o posteriores a la enajenación. Si el importe reinvertido es inferior al total obtenido, solo se excluirá la parte proporcional de la ganancia patrimonial correspondiente a la cantidad invertida.
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