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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 la exención, la vivienda transmitida debe ser habitual en el momento de la venta o haberlo sido hasta cualquier día de los dos años anteriores a la transmisión. Si se cumple este requisito de habitualidad, la ganancia podrá quedar exenta siempre que se reinvierta el importe total obtenido en la adquisición o rehabilitación de una nueva vivienda habitual en el plazo de dos años anteriores o posteriores a la enajenación. En caso de reinversión parcial, solo se excluirá la parte proporcional de la ganancia.
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