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The inquirer asks whether the reinvestment exemption can be applied when selling their current home to purchase a new one. The DGT clarifies that the new property must be a primary residence and that the purchase may have taken place within the two-year period prior to the sale.
Cuestión planteada Si resulta de aplicación la exención por reinversión a la ganancia patrimonial, que en su caso, se ponga de manifiesto en la trasmisión de la vivienda que pretende realizar.
Para la exención, ambas viviendas deben ser habituales. La vivienda transmitida es habitual si se ha residido en ella al menos tres años. La nueva vivienda puede ser considerada habitual si se adquiere en el plazo de dos años anteriores a la transmisión de la primera y se habita de forma efectiva. El plazo de tres años de residencia para la nueva vivienda cuenta desde el traslado efectivo, no desde la adquisición.
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