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A taxpayer asks whether they can apply the reinvestment exemption on their mortgage after selling an inherited property. The DGT clarifies that to qualify for the exemption, the sold property must have been the taxpayer's habitual residence.
Cuestión planteada Respecto de la consultante, tributación de la renta generada con motivo de la venta del inmueble en el Impuesto sobre la Renta de las Personas Físicas, y si existe alguna exención en el caso de que el importe de la venta se reinvierta en la amortización de la hipoteca que financió la adquisición de su vivienda habitual.
Para la residente en IRPF, la exención por reinversión exige que el inmueble transmitido sea su vivienda habitual, definida como la residencia durante un plazo continuado de tres años. En el caso de la hermana residente en la UE, la DGT determina que no se cumple el requisito de que la ganancia derive de la transmisión de la que haya sido su vivienda habitual en España, por lo que tributará íntegramente por IRNR.
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