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The taxpayer sold two properties in Valladolid that were rented out and reinvested the proceeds into their new habitual residence in Madrid. The DGT responds that the exemption cannot be applied because the sold properties were never their habitual residence.
Question posed: Application of the reinvestment exemption on the habitual residence.
To apply the reinvestment exemption, the transferred property must be the taxpayer's habitual residence at the time of sale or have been so on any day during the two preceding years. A habitual residence requires continuous residence for at least three years, except in justified exceptional circumstances. Since the properties in Valladolid were used for leasing and not for the taxpayer's residence, they do not meet the requirement.
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