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A taxpayer asks whether the reinvestment exemption applies after selling their former habitual home due to divorce, having purchased a new one. The DGT confirms, in line with the Supreme Court, that the sold property is considered habitual if the remaining spouse continues to treat it as such.
Cuestión planteada Posibilidad de aplicar la exención por reinversión teniendo en cuenta la jurisprudencia establecida por el Tribunal Supremo en sentencia nº 553/2023.
A efectos de la exención por reinversión, el requisito de que la vivienda transmitida sea habitual se cumple si el cónyuge que permaneció en ella la mantiene como residencia habitual en el momento de la venta o en los dos años anteriores. Asimismo, la exención es aplicable si la nueva vivienda se adquirió en el plazo de dos años anteriores a la venta de la antigua. No es necesario que los fondos de la venta se utilicen específicamente para la nueva compra, basta con que se reinvierta una cuantía equivalente al importe obtenido.
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