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The taxpayer asks how much of the proceeds from the sale of their primary residence must be reinvested to qualify for the tax exemption if part of the funds is used for the new home and another part to settle personal debts. The DGT rules that amounts used to settle debts do not count towards the exemption, unless they pertain to the principal of the mortgage used to finance the property being sold.
Cuestión planteada A efectos de la aplicación de la exención por reinversión, qué cantidad debe ser objeto de reinversión para que resulte exenta la ganancia patrimonial que, en su caso, se genere en la venta, teniendo en cuenta que una parte del importe obtenido lo destinará a la adquisición y reforma de su nueva vivienda y otra parte a la cancelación de deudas.
Para que la ganancia sea exenta, se debe reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual. Si las obras no cumplen los requisitos de rehabilitación (reconstrucción de estructuras, fachadas o cubiertas), solo se consideran reinvertidas las cantidades destinadas a la adquisición. En caso de haber utilizado financiación ajena para la vivienda vendida, el importe obtenido se considera minorado por el principal del préstamo pendiente de amortizar. Si la reinversión es inferior al importe obtenido, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida.
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