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A taxpayer asks whether their home remains habitual for reinvestment exemption after moving for health and accessibility reasons. The DGT responds that, as they no longer reside in it at the time of sale or in the two years prior, the conditions are not met.
Question posed: Whether this property is considered a habitual residence for the purposes of the reinvestment exemption under Article 38.1 of the LIRPF.
For the reinvestment exemption, the transferred property must be the habitual residence at the time of the transfer or have been so in the two preceding years. The exceptional circumstances of Article 41 bis of the RIRPF serve to consider a property as habitual when the three-year residency period has not been completed. In this case, as residency ceased in October 2023, the property does not qualify as a habitual residence for the subsequent transfer.
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