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The consultant asks whether capital gains from a rented property can be exempted by reinvesting the proceeds into a new habitual residence. The DGT responds that the exemption does not apply because the sold property was not the taxpayer's habitual residence.
Cuestión planteada Posibilidad de declarar exenta la ganancia patrimonial en virtu del artículo 38.1 de la LIRPF.
Para acogerse a la exención por reinversión del artículo 38.1 de la LIRPF, la vivienda transmitida debe tener la consideración de vivienda habitual. Según el Reglamento, la vivienda habitual es aquella que constituye la residencia durante un plazo continuado de al menos tres años, salvo circunstancias excepcionales. Como la vivienda objeto de transmisión nunca ha sido la vivienda habitual del consultante, no procede la exención.
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