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A self-employed individual enquired whether the gain from selling a vessel used for their business could be exempt if the proceeds were used to repay a loan for a new vessel. The Directorate General for Taxes (DGT) ruled that reinvestment relief only applies to primary residences, shares, or life annuities.
Cuestión planteada Al haber efectuado la venta de la anterior embarcación por 60.000€, pregunta si la ganancia patrimonial obtenida puede quedar exenta al destinarse el importe percibido a la cancelación del préstamo solicitado para la adquisición de la nueva, siendo ambos (préstamo y embarcación del mismo importe: 95.000€).
La ganancia patrimonial por la venta de un elemento afecto a una actividad económica se determina por la diferencia entre el valor de transmisión y el valor contable. La exención por reinversión prevista en el artículo 38 de la Ley 35/2006 no es aplicable a este supuesto, ya que solo contempla la vivienda habitual, acciones o participaciones, y la constitución de rentas vitalicias para mayores de 65 años.
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