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The consultant asks whether the reinvestment exemption can be applied to a primary residence after selling a property that was rented between 2022 and 2024. The DGT responds that it is not possible because the property does not meet the requirement of being a primary residence.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Dado que el inmueble ha estado alquilado entre 2022 y 2024, no constituye la residencia habitual ni en el momento de la transmisión ni en el periodo de dos años previos. Por tanto, no resulta aplicable la exención del artículo 38.1 de la LIRPF.
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