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The taxpayer asks whether they can apply the reinvestment exemption to a property acquired in 2009 after selling their former primary residence in 2016. The DGT rules that this is not possible because the sold property had ceased to be their primary residence in 2001.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual, al haber adquirido una vivienda destinada a ser su vivienda habitual en 2009, si el importe de la venta de la primera vivienda la reinvierte en la adquisición de la nueva vivienda.
Para aplicar la exención, la vivienda debe ser habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. En este caso, la vivienda vendida dejó de ser habitual para el contribuyente en 2001 debido al divorcio. Por tanto, al venderla en 2016, no se cumple el requisito de habitualidad exigido por el Reglamento del IRPF.
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