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The consultant asks whether their property can be considered a habitual residence for reinvestment exemption after ceasing to reside there in 2004 to care for their mother. The DGT responds that the exemption is not possible because the property was not a habitual residence at the time of transfer or in the two years prior.
Cuestión planteada Si esta puede tener la consideración de habitual a efectos de la exención por reinversión considerando su situación como "análoga" a las circunstancias del artículo 41bis del RIRPF.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Las circunstancias análogas del artículo 41 bis del RIRPF solo sirven para calificar como habitual una vivienda si no se ha cumplido el plazo de tres años de residencia continuada. En este caso, al haber dejado de residir en la vivienda en 2004, no se cumple el requisito de habitualidad para la transmisión actual.
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