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The inquirer asks whether the exemption for reinvestment in a primary residence can be applied if the new home was purchased using savings prior to the sale of the previous one. The DGT rules that this is possible, provided the purchase was made within the two years preceding the sale and all primary residence requirements are met.
Cuestión planteada Requisitos para la aplicación de la exención por reinversión en vivienda habitual.
Para la exención, la reinversión debe realizarse en un plazo de dos años anteriores o posteriores a la transmisión de la vivienda habitual. No es necesario que los fondos obtenidos por la venta sean los mismos que se usaron para la compra previa, debido al carácter fungible del dinero. Basta con que la cantidad invertida en la nueva vivienda sea equivalente o superior al importe obtenido por la transmisión. En este caso, la exención se aplica por la parte proporcional que corresponda a la reposición de los ahorros invertidos.
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