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A resident in Ireland inquires whether they can apply the reinvestment exemption for a primary residence after selling a property in Spain. The Directorate General for Taxes (DGT) rules that this is not possible because the property in question was not their habitual residence.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual.
Los residentes en la UE pueden excluir de gravamen las ganancias por la transmisión de la que haya sido su vivienda habitual en España, siempre que se reinvierta el importe en una nueva vivienda habitual. Para que una vivienda sea habitual, debe haber sido la residencia del contribuyente durante un plazo continuado de al menos tres años, habitada de manera efectiva y permanente. Si la vivienda vendida no ha sido la vivienda habitual, la ganancia patrimonial estará sujeta a tributación por el IRNR sin exención.
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