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A taxpayer inquired whether using personal funds to repay debt on a property acquired under community property regime would allow the entire amount to be treated as reinvestment. The Directorate General for Taxes (DGT) ruled that only half of the amount paid is considered such for the purpose of the tax exemption.
Cuestión planteada Si la totalidad de la cuantía procedente de fondos privativos del consultante destinada a amortizar parcialmente la deuda contraída para financiar la adquisición en 2018, de la vivienda que constituye la residencia habitual familiar, llevada a cabo vigente la sociedad de gananciales, debe imputarse exclusivamente a él mismo en su totalidad, teniendo, por tanto, la consideración de reinversión en su totalidad, o si, por el contrario, debe imputarse por mitad con su cónyuge, entendiendo reinvertido solo el 50 por ciento.
Al destinar fondos privativos a amortizar una deuda de la sociedad de gananciales, nace un derecho de crédito contra la sociedad por el 50% de la cuantía. Por tanto, solo la parte que consolida la propiedad de la parte indivisa atribuible al cónyuge (el 50%) tiene consideración de reinversión. El otro 50% se considera un préstamo a favor del cónyuge y no es reinversión.
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