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The inquirer asks whether the reinvestment exemption can be applied after selling the family home (transferred to the former spouse following a divorce) and their current residence. The DGT clarifies that, according to Supreme Court case law, the family home is considered the habitual residence of the spouse who leaves it if the spouse who remains maintains that status.
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser habitual en el momento de la venta o en cualquier día de los dos años anteriores. En casos de divorcio, el requisito de ocupación efectiva se entiende cumplido para el cónyuge que abandona el domicilio si la vivienda sigue siendo habitual para el cónyuge que permanece en ella. Asimismo, la vivienda que se adquiere debe cumplir el requisito de residencia continuada de al menos tres años.
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