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The inquirer asks whether the reinvestment exemption for a primary residence can be applied by purchasing a new home in 2023 and selling the current one in 2024. The DGT rules that this is possible, provided the purchase is made within the two-year period preceding the sale.
Cuestión planteada Posibilidad de acogerse a la exención por reinversión en vivienda habitual si la adquisición del nuevo inmueble se realiza en 2023 y la transmisión de la actual vivienda habitual no se produce hasta 2024.
Para la exención, la reinversión debe realizarse en un plazo de dos años, ya sean anteriores o posteriores a la fecha de enajenación de la vivienda habitual. No es necesario que los fondos obtenidos por la venta sean los mismos que se usaron para la compra previa, debido al carácter fungible del dinero. Basta con que la cantidad invertida en la nueva vivienda sea equivalente o superior al importe obtenido por la transmisión de la antigua.
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