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The consultant asks whether their property is considered habitual for reinvestment exemption if sold before three years of residence to be closer to work. The DGT responds that it is not habitual as the move does not fall under exceptional circumstances allowing a shorter period.
Cuestión planteada Si, en caso de proceder a la venta de su vivienda en propiedad antes de cumplir el plazo de 3 años de residencia en la misma de forma continuada, esta tiene la consideración de habitual a efectos de la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la vivienda debe ser habitual, lo que requiere una residencia continuada de al menos tres años. Aunque existen excepciones que permiten considerar la vivienda como habitual sin cumplir dicho plazo (como traslado laboral o matrimonio), el motivo de proximidad al trabajo alegado no está recogido en el artículo 41 bis.1 del RIRPF. Por tanto, si la venta ocurre antes de los tres años sin concurrir dichas circunstancias, la vivienda no es habitual y no aplica la exención.
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