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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.
Cuestión planteada Si se considera esta vivienda como habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. Las circunstancias que exigen el cambio de domicilio solo sirven para considerar una vivienda como habitual cuando no se ha cumplido el plazo de tres años de residencia continuada. En este caso, al haber dejado de residir en la vivienda antes de la transmisión, esta no califica como habitual.
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