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The applicant asks whether they can exempt the capital gains from the sale of a property by using the proceeds to repay the mortgage on their main residence. The DGT rules that this is not possible because the property sold does not meet the requirement of being the taxpayer's main residence.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual en el caso de destinar el importe obtenido a amortizar el préstamo que financia la adquisición de su vivienda habitual.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente. Según el Reglamento, se considera vivienda habitual la edificación que constituya su residencia durante un plazo continuado de al menos tres años. Al no haber sido la vivienda vendida la residencia habitual del consultante en los dos años anteriores a la transmisión, no cabe la exención.
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