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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.
Question raised
To apply the exemption, the transferred property must be the taxpayer's habitual residence, understood as the residence for a continuous period of at least three years. However, it may be considered habitual if circumstances arise that require a change of domicile, such as a job transfer or marriage. If the property has not been the habitual residence at the time of sale nor in the two preceding years, the exemption is not applicable.
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