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A taxpayer asks whether they can apply the reinvestment exemption for a main residence after having rented out their home for nine years and recently moving back in. The DGT states that to apply the exemption, the property must be the main residence at the time of sale or have been so during the two preceding years.
Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la transmisión o haber tenido tal consideración en cualquier día de los dos años anteriores. La vivienda habitual es la que constituye la residencia durante un plazo continuado de al menos tres años. En el caso concreto, si el contribuyente volvió a residir en la vivienda en 2021, no se cumpliría el requisito de vivienda habitual si la enajena antes de transcurrir tres años desde su regreso.
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