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A taxpayer inquired whether they could apply the reinvestment exemption when selling their former home in Galicia to build a new one. The DGT ruled that this is not possible because the property did not qualify as a habitual residence at the time of sale or during the two preceding years.
Cuestión planteada Aplicación de la exención por reinversión a la ganancia obtenida.
Para aplicar la exención por reinversión, 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. En este caso, la vivienda no cumple el requisito de ser vivienda habitual según el artículo 41 bis del RIRPF. Por tanto, la ganancia patrimonial por su transmisión no está exenta.
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