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The taxpayer asks whether they can apply the reinvestment exemption after selling a property that ceased to be their primary residence in 2009 due to a divorce, with the final sale occurring in 2019. The DGT rules that this is not possible because the property was neither a primary residence at the time of sale nor during the two preceding years.
Cuestión planteada Si puede aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. En este caso, al dejar de residir en la vivienda en 2009 por la sentencia de divorcio, no se cumple el requisito de habitualidad para la venta realizada en 2019.
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