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A taxpayer has enquired about the tax treatment of selling their primary residence when receiving advance payments before the transfer, and whether the reinvestment relief can be applied. The DGT clarifies that amounts received in advance are included in the transfer value and that the relief requires the reinvestment of the total amount obtained into a new primary residence within the statutory period.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas y posible aplicación de la exención por reinversión en vivienda habitual.
La transmisión de la vivienda genera una ganancia o pérdida patrimonial en el periodo en que se produzca la alteración patrimonial. Los importes percibidos con carácter previo a la transmisión forman parte del valor de transmisión de la vivienda. Para la exención por reinversión, se debe adquirir una nueva vivienda habitual en un plazo de dos años (anteriores o posteriores a la venta) e invertir una cuantía equivalente al importe obtenido por la transmisión.
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