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A taxpayer asks whether the reinvestment exemption can be applied after selling a property that was their habitual residence before moving to Portugal. The DGT responds that it is not possible because the property did not meet the requirement of being a habitual residence at the time of sale or in the two years prior.
Cuestión planteada - Posibilidad de que la mujer del consultante se aplique la exención para mayores de 65 años prevista en el artículo 33.4.b) de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. La vivienda habitual requiere una residencia continuada de al menos tres años. En este caso, al haber pasado más de dos años desde que el contribuyente dejó de residir en ella, no se cumple el requisito del artículo 41 bis.3 del RIRPF.
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