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The taxpayer asks whether a property they have resided in since 2006 can be considered a primary residence for the reinvestment exemption, having acquired it through a succession agreement in 2021. The DGT rules that the three-year residency period must be counted from the date full ownership was acquired.
Cuestión planteada Aplicación, en una futura transmisión, de la exención por reinversión en vivienda habitual (artículo 38.1 de la Ley 35/2006).
Para que una vivienda sea habitual, debe ser la residencia efectiva del contribuyente durante al menos tres años continuados desde su adquisición. El cómputo de este plazo no puede incluir el periodo de permanencia previo a la adquisición de la titularidad. La exención requiere que el contribuyente haya ostentado el pleno dominio de la vivienda durante dicho periodo de tres años.
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