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A taxpayer has enquired whether the exemption for reinvestment in a primary residence can be applied by using the proceeds from the sale of an old home to repay the mortgage on a new home previously acquired. The Directorate General for Taxes (DGT) has confirmed that this is possible and that the reinvested amount is the acquisition value of the new home (based on the ownership percentage), regardless of whether the funds are used for mortgage repayment or as equity.
Cuestión planteada Si puede aplicar la exención por reinversión a la ganancia patrimonial obtenida y qué se considera importe reinvertido.
Para la exención, es necesario reinvertir el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años anteriores o posteriores a la transmisión. El importe reinvertido debe ser el valor de adquisición satisfecho por la nueva vivienda según el porcentaje de titularidad del contribuyente, resultando irrelevante si el dinero se destina a cancelar el crédito hipotecario o a fondos propios. La vivienda debe haber sido habitual tanto la transmitida como la adquirida.
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