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The inquirer wishes to purchase a new home using savings before selling their current primary residence. The DGT rules that the exemption applies if the purchase is made within the two-year period prior to the sale of the old property.
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.
Para acogerse a la exención, la nueva vivienda debe ser habitual y la reinversión debe realizarse en un plazo de dos años anteriores o posteriores a la transmisión. Dado el carácter fungible del dinero, es suficiente que la cantidad invertida en la nueva vivienda sea equivalente o superior al importe obtenido por la venta de la antigua. En el caso de compras previas, la exención se aplica por la parte de la ganancia que corresponda a la reposición de los ahorros invertidos.
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