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The taxpayer asks whether they can apply the reinvestment exemption when selling a property that served as their home until their divorce, in order to purchase a new primary residence. The DGT rules that this is not possible because the property did not qualify as a primary residence at the time of sale or during the preceding two years.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual, si reinvierte en la que va a constituir su vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. En este caso, al haber pasado más de seis años desde que la vivienda dejó de ser habitual por el divorcio, no se cumple este requisito. Por tanto, no procede la exención por reinversión en la ganancia patrimonial de la transmisión.
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