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The consultant asks whether the reinvestment exemption can be applied to the sale of a property that was their residence until 2009. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.
Cuestión planteada Saber si resulta de aplicación la exención por reinversión en caso de obtener una ganancia patrimonial en la venta de la que fue su vivienda habitual.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo circunstancias excepcionales que exijan el cambio de domicilio. En este caso, al haber dejado de residir en la vivienda en 2009, no se cumple el requisito de habitualidad necesario para la exención.
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