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A taxpayer sought to sell their first property to pay off the mortgage on a second residence, intending to use the latter as their new primary residence. The Directorate-General for Taxes (DGT) ruled that the taxpayer is not entitled to the tax exemption, as the first property did not meet the requirement of being a primary residence at the time of sale or during the two years prior.
Cuestión planteada Si tiene derecho a la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. En este caso, al haber sido la vivienda arrendada hasta junio de 2019, no se considera vivienda habitual en la fecha de la venta prevista ni en el periodo de dos años previos. Por tanto, no es aplicable la exención.
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