El TEAC confirma que la exención en el IRPF por reinversión en vivienda habitual constituye un derecho del contribuyente y no una opción tributaria
El Tribunal Económico-Administrativo Central (TEAC) ha clarificado, mediante su resolución n.º 6769/2024, de 31 de marzo de 2024, un aspecto relevante de la fiscalidad en materia de vivienda habitual: la exención en el IRPF por reinversión en vivienda habitual debe considerarse un derecho y no una opción tributaria dentro del marco del artículo 119.3 de la Ley General Tributaria (LGT).
La cuestión jurídica: ¿derecho o opción?
La resolución del TEAC responde a la controversia surgida tras la Ley 16/2012, de 27 de diciembre, que suprimió la deducción por inversión en vivienda habitual para nuevas adquisiciones a partir del 1 de enero de 2013. En este contexto, surgió la duda sobre si la aplicación de la exención por reinversión en vivienda habitual, prevista en el artículo 38 de la Ley del IRPF (LIRPF), debía tratarse como una opción del contribuyente sujeta a los límites del artículo 119.3 LGT, o si era un derecho autónomo con un régimen propio de ejercicio.
El criterio del Tribunal Supremo como base interpretativa
El TEAC fundamenta su resolución en la doctrina fijada por el Tribunal Supremo en su sentencia n.º 236/2023, de 23 de febrero, en la que se delimita claramente qué constituye una opción tributaria conforme al artículo 119.3 LGT. Según dicha sentencia, deben concurrir dos elementos para hablar de “opción”:
- Elemento objetivo: existencia de dos o más regímenes jurídicos tributarios diferentes y excluyentes entre los que se permite escoger.
- Elemento volitivo: acto de elección manifestado por el contribuyente en su declaración o autoliquidación.
El Supremo deja claro que, sin una alternativa real entre regímenes fiscales y sin una declaración voluntaria de elección, no puede hablarse de opción tributaria en los términos de dicho artículo.
Unificación de criterio: ejercicio libre de un derecho
Siguiendo esta línea, el TEAC establece un criterio de unificación interpretativa: a partir de los períodos en los que ya no es posible aplicar la deducción por inversión en vivienda habitual tras la Ley 16/2012, la exención por reinversión recogida en el artículo 38.1 de la LIRPF debe entenderse como un derecho y no como una opción en los términos del artículo 119.3 de la LGT.
Esto significa que el contribuyente puede ejercitar este derecho:
- En la declaración-autoliquidación del IRPF correspondiente al ejercicio en que se genera la ganancia.
- O bien con posterioridad, solicitando la rectificación de la autoliquidación previamente presentada, siempre dentro del plazo legal establecido.
Flexibilidad temporal: el plazo de dos años como margen de ejercicio
El TEAC destaca que tanto la ley como el reglamento del IRPF permiten excluir del gravamen las ganancias patrimoniales obtenidas por la venta de la vivienda habitual siempre que el importe se reinvierta en otra vivienda habitual en un plazo máximo de dos años. Al no establecer un límite para el ejercicio del derecho exclusivamente en la declaración del ejercicio de la transmisión, el derecho puede ejercerse dentro de ese margen temporal, sin que ello suponga una opción tributaria.
El TEAC subraya que este derecho no ofrece una alternativa de régimen jurídico, y por tanto no encaja en el concepto técnico de “opción tributaria” del artículo 119.3 de la LGT. La elección del contribuyente no se enmarca en un sistema excluyente de regímenes, sino que constituye el uso de un derecho conferido directamente por la ley.
Consulta o descarga la resolución aquí
Haz clic aquí para descargar la resolución n.º 6769/2024 del TEAC reseñada en este artículo.
En resumen…
Esta resolución del TEAC refuerza el criterio de que la exención por reinversión en vivienda habitual no está sujeta a los rígidos requisitos de ejercicio de las opciones tributarias, sino que es un derecho autónomo del contribuyente que puede ejercerse dentro del plazo de dos años desde la venta de la vivienda inicial.
Este pronunciamiento tiene un impacto directo en los procedimientos de autoliquidación y rectificación del IRPF, ampliando las posibilidades de los contribuyentes para acogerse a esta exención, y reduciendo el riesgo de perderla por errores formales o por no haberla ejercido en la declaración inicial.
¿Necesitas información, asesoramiento hacer una simulación de renta o ayuda para realizar tu declaración de renta?
¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta pero sobre todo no lo dudes y ponte en contacto con Moya&Emery ante cualquier duda o necesidad al respecto.
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