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The taxpayer asks whether the exemption for reinvestment in a main residence can be applied if the new home was already purchased using savings prior to the sale of the old one. The DGT rules that this is possible, as money is fungible and regulations allow the exemption if the sale proceeds are used to replace the funds invested in the new property within a two-year period.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual si el importe obtenido en la transmisión de la vivienda habitual se destina a reponer los propios fondos con los que se adquirió una nueva vivienda habitual.
Para la exención, es necesario que la cantidad obtenida por la transmisión de la antigua vivienda sirva para financiar la nueva o para reponer los ahorros personales invertidos en ella. No se exige una identidad absoluta entre los fondos recibidos y los entregados, dado el carácter fungible del dinero. La reinversión puede realizarse en el plazo de dos años anteriores o posteriores a la transmisión. En este caso, la exención se aplica por el importe obtenido que corresponda a la reposición de los ahorros invertidos en la nueva vivienda habitual.
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