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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 al menos tres años continuados. Este periodo de tres años debe computarse desde la adquisición de la titularidad del pleno dominio, por lo que no se puede incluir el tiempo de residencia previo a la adquisición de la propiedad. Si la transmisión ocurre antes de cumplir este plazo de tres años de dominio, no se considera vivienda habitual y no procede la exención.
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