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The consultant asks whether the reinvestment exemption applies to a habitual residence after renting out and then returning to live in it. The DGT responds that the property being transferred must have been a habitual residence at the time of sale or at any point during the two years preceding the sale.
Cuestión planteada Saber si puede aplicar la exención por reinversión en vivienda habitual.
Para la exención, la vivienda transmitida debe ser habitual en el momento de la transmisión o haber tenido tal consideración en cualquier día de los dos años anteriores a la fecha de venta. Si se deja de residir en ella, se dispone de un plazo de dos años para venderla sin perder el derecho a la exención. Si la venta ocurre después de ese plazo, el contribuyente debe volver a residir en la vivienda durante tres años (o un plazo inferior por causas justificadas) para que recupere la consideración de habitual.
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