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The taxpayer asks whether they can apply the main residence reinvestment exemption after selling a property they had not lived in, nor had lived in for the previous two years, following a divorce. The DGT rules that, in accordance with Supreme Court case law, a property is considered a main residence if the spouse who remained in it continues to use it as such.
Cuestión planteada Si en su caso puede aplicarse la exención por reinversión en vivienda habitual pese a no residir en ella en el momento de la venta ni en los dos años anteriores.
En supuestos de separación, divorcio o nulidad que causen el cese de la residencia de uno de los cónyuges, el requisito de vivienda habitual se entiende cumplido si la vivienda constituye la habitual para el cónyuge que permaneció en ella en el momento de la transmisión o en los dos años anteriores. Por tanto, si la vivienda sigue siendo habitual para el ex cónyuge, el transmitente que la abandonó también podrá aplicar la exención por reinversión.
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