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A taxpayer asks whether they can apply the reinvestment exemption when selling a property that was their primary residence but is currently rented out. The DGT rules that to qualify for the exemption, the transferred property must have been the taxpayer's primary residence at the time of sale or on any day during the two years preceding the transfer.
Cuestión planteada En caso de que procediese a la venta de alguno de dichos inmuebles, si podría aplicar la exención fiscal correspondiente por reinversión en la nueva vivienda.
Para que la ganancia patrimonial por la venta de una vivienda esté exenta, esta debe ser la vivienda habitual del contribuyente en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. Si la vivienda dejó de ser habitual hace más de dos años, no se cumple el requisito del artículo 41 bis.3 del RIRPF. La exención solo será posible si la vivienda que se transmite (en este caso la de Málaga) cumple con el requisito de haber sido habitual en el plazo de dos años previos a su venta.
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