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A taxpayer sold a property that ceased being their habitual residence in December 2023 to rent it out. The query asks whether the reinvestment exemption can be applied when selling it in October 2025 for a new habitual residence.
Question posed: Whether the exemption for reinvestment is applicable to the capital gain obtained from the transfer of the aforementioned property.
To apply the exemption for reinvestment, the transferred property must have been the primary residence at the time of sale or must have held such status at any point during the two years prior to the transfer. In this case, by selling the property in October 2025 having been the primary residence until December 2023, the two-year prior requirement established in Article 41 bis.3 of the RIRPF is met.
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