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The consultant asks whether reinvestment exemption can be applied when selling a rented property that is not the habitual residence. The DGT responds that, as the property is not the habitual residence and was not previously so, no exemption is available.
Cuestión planteada
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual del contribuyente, entendida como la residencia durante un plazo continuado de al menos tres años. No obstante, se puede considerar habitual si ocurren circunstancias que exijan el cambio de domicilio, como traslado laboral o matrimonio. Si la vivienda no ha sido la residencia habitual en el momento de la venta ni en los dos años previos, no procede la exención.
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