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A taxpayer sold their primary residence in 2020 and sought to apply the reinvestment exemption using funds for a property purchased back in 2007. The Directorate General for Taxes (DGT) ruled that the exemption does not apply because the acquisition of the new property did not occur within the two-year period preceding the sale.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual si se reinvierte el importe obtenido en la venta en la vivienda adquirida en 2007 amortizando parte de su hipoteca o si por el contrario tendría que tributar por la ganancia patrimonial obtenida.
Para la exención por reinversión, la nueva vivienda debe adquirirse en un plazo de dos años anteriores o posteriores a la transmisión de la vivienda habitual. En este caso, la vivienda adquirida en 2007 no cumple el requisito de haber sido comprada en los dos años previos a la venta realizada en 2020. Por tanto, no es aplicable la exención de la ganancia patrimonial obtenida.
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