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A taxpayer asks whether the reinvestment exemption applies to a property never used as a habitual residence. The DGT responds that the exemption does not apply since it was not a habitual residence.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del IRPF.
Para acogerse a la exención, la vivienda transmitida debe ser considerada vivienda habitual, lo que requiere una residencia continuada de al menos tres años. Aunque existen excepciones por circunstancias justificadas como el traslado laboral, en este caso la vivienda nunca fue objeto de utilización. Por tanto, no se cumple el requisito de vivienda habitual necesario para aplicar el artículo 38.1 de la Ley del IRPF.
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