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A taxpayer asks whether the reinvestment exemption can be applied after selling their former habitual residence to buy a new one. The DGT responds that it is not possible because the sold property ceased to be their habitual residence more than two years ago.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe haber sido vivienda habitual en el momento de la venta o hasta cualquier día de los dos años anteriores a la transmisión. En este caso, la vivienda dejó de ser residencia habitual hace más de dos años, por lo que no cumple el requisito del artículo 41 bis del RIRPF. La normativa no contempla excepciones a esta condición temporal.
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