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A taxpayer has requested clarification on calculating capital gains and the reinvestment exemption when a property was acquired prior to entering a community property marriage. The DGT clarifies how ownership is determined under the Civil Code and how to calculate the reinvested amount.
Cuestión planteada Forma de calcular la ganancia patrimonial obtenida, y si resulta de aplicación la exención por reinversión, y en su caso, si a efectos de determinar el importe reinvertido se conisdera la amortización del crédito hipotecario dentro de los dos años posteriores a la transmisión.
La titularidad de la vivienda en régimen de gananciales corresponde proindiviso al titular originario y a la sociedad de gananciales según la proporción de las aportaciones. Para la exención por reinversión, el importe reinvertido incluye tanto el precio y gastos satisfechos en la compraventa como el importe destinado a cancelar el principal del préstamo hipotecario dentro de los dos años posteriores a la transmisión. La exención se aplica de forma proporcional al porcentaje de titularidad de cada uno en la vivienda transmitida y en la nueva.
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