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The consultant asks whether the reinvestment exemption can be applied to a new property after selling a donated property where they previously resided. The DGT responds that it is not possible because the property must have been the habitual residence with full ownership for three consecutive years.
Cuestión planteada Posibilidad de aplicar la exención por reinversión del artículo 38 de la LIRPF a la ganancia patrimonial que se genere.
Para acogerse a la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual, lo que requiere haber residido en ella de forma efectiva durante un periodo mínimo de tres años continuados desde su adquisición. No se puede computar el tiempo de permanencia previo a la adquisición del pleno dominio. Por tanto, si la transmisión ocurre antes de cumplir tres años de titularidad y residencia, no se considera vivienda habitual y no procede la exención.
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