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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 la vivienda habitual, definida como la residencia durante un plazo continuado de al menos tres años o por circunstancias excepcionales justificadas. Al no haber residido el consultante en la vivienda, esta no tiene la consideración de habitual y no se aplica la exención del artículo 38.1 de la LIRPF.
What is published here, applied to a company or a specific case. The first meeting is free.
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