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A taxpayer inquired whether their property still qualified as a main residence for the purpose of the reinvestment exemption after being forced to vacate it due to a divorce. The Directorate General of Taxes (DGT) ruled that, according to Supreme Court case law, the property retains its status as a main residence if the other spouse remains living in it.
Cuestión planteada Si, durante los años en que el consultante se vio obligado a dejar la vivienda, esta ha mantenido la condición de habitual para él y por tanto puede aplicarse la exención por reinversión en caso de venta.
En supuestos de separación, divorcio o nulidad que obliguen a un cónyuge a abandonar el domicilio, se entenderá que transmite su vivienda habitual si la otra parte permaneció en ella. El requisito de ocupación efectiva se cumple si la vivienda constituye la residencia del cónyuge que se quedó en el momento de la transmisión o en los dos años anteriores. Además, el cómputo del plazo de residencia de tres años no se fragmenta por la disolución de la comunidad, sino que se cuenta desde la adquisición de la cuota indivisa.
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