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A taxpayer inquired which amounts qualify as reinvested for the primary residence exemption if part of the sale proceeds are used to settle an existing mortgage, while the remainder is used to purchase and renovate a new home with the help of a loan. The DGT ruled that the amount is calculated by subtracting the outstanding principal of the previous mortgage, and that the new home counts as a full reinvestment regardless of whether own funds or a loan are used.
Cuestión planteada Cantidades que tienen la consideración de importe reinvertido a efectos de la exención por reinversión en vivienda habitual.
Para calcular el importe obtenido en la venta, se debe minorar el valor de transmisión con el principal del préstamo hipotecario pendiente de amortizar. La reinversión se entiende realizada por el valor total de adquisición de la nueva vivienda, sin importar si se financia con fondos propios o con un préstamo hipotecario. Si las obras de reforma no cumplen los requisitos de rehabilitación estructural, solo se considerarán reinvertidas las cantidades destinadas a la adquisición de la vivienda.
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