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A taxpayer asks whether the reinvestment exemption applies when selling a property that was no longer their habitual residence and rented out. The DGT confirms that the exemption is available if the property was a habitual residence at any time within the two years before sale and the proceeds are reinvested.
Cuestión planteada Posibilidad de declarar exenta la ganancia de conformidad con el artículo 38 de la LIRPF.
Para que la ganancia por la venta de la vivienda sea exenta, la vivienda transmitida debe haber sido habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. La reinversión del importe total obtenido debe realizarse en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años anteriores o posteriores a la fecha de enajenación. Si la reinversión es parcial, solo se excluirá de gravamen la parte proporcional de la ganancia correspondiente al importe invertido.
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