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A taxpayer inquired whether they could apply the primary residence reinvestment exemption by selling a house that served as their residence until 2009. The Directorate General of Taxes (DGT) ruled that for a property to be considered a primary residence, it must have been used as such at the time of the transfer or during the two preceding years.
Cuestión planteada Consideración de vivienda habitual a aquella en la que residió hasta 2009, a efectos de poderse acoger a la exención por reinversión en vivienda habitual.
Para aplicar la exención por reinversión, la edificación debe haber sido vivienda habitual durante un plazo continuado de al menos tres años. Además, se entiende que se transmite la vivienda habitual cuando esta constituye la residencia en ese momento o lo hubiera sido hasta cualquier día de los dos años anteriores a la fecha de transmisión. La normativa no permite ampliar este plazo de dos años.
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