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A taxpayer has enquired whether the exemption for reinvestment in a principal residence can be applied after receiving financial compensation following the adjudication of their share in a jointly owned property during a divorce. The Directorate General for Taxes (DGT) has ruled that the adjudication of the property to the other co-owner generates a capital gain or loss and that, provided the requirements are met, the exemption is applicable.
Cuestión planteada Solicita saber si procedería la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
La adjudicación de un inmueble a uno de los comuneros, cuando no se corresponde con su cuota de titularidad, genera una ganancia o pérdida patrimonial para el otro. Para acogerse a la exención por reinversión, la vivienda transmitida debe haber sido la vivienda habitual del contribuyente en el momento de la transmisión o en cualquier día de los dos años anteriores. Asimismo, la nueva vivienda adquirida debe cumplir con la definición de vivienda habitual establecida en el Reglamento.
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