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The taxpayer inquired whether they could apply the primary residence reinvestment exemption by using the sale proceeds to repay a mortgage on a property purchased in 2019. The Directorate General for Taxes (DGT) ruled that this is not possible, as the purchase of the new property occurred outside the two-year window preceding the sale of the previous one.
Cuestión planteada Si resulta de aplicación la exención por reinversión a la ganancia patrimonial que se ponga de manifiesto en la venta de su vivienda.
Para la exención por reinversión, la nueva vivienda debe adquirirse en el plazo de dos años anteriores o posteriores a la transmisión de la vivienda habitual. En este caso, al haberse adquirido la nueva vivienda el 1 de febrero de 2019 y la venta de la antigua en octubre de 2021, se incumple el plazo legal. El cómputo de los plazos se vio paralizado por la normativa COVID-19 entre el 14 de marzo y el 30 de mayo de 2020, pero aun así el plazo no se cumple.
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