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A taxpayer asks whether the reinvestment exemption applies after selling a Madrid property that ceased being their primary residence due to a job transfer in 2018. The DGT responds that the exemption does not apply because the property was not the habitual residence nor had it been so in the two years prior to sale.
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Para aplicar la exención por reinversión del artículo 38.1 de la LIRPF, la vivienda transmitida debe ser la vivienda habitual del contribuyente. La vivienda habitual es aquella donde se reside durante al menos tres años continuados, salvo excepciones como el traslado laboral. En este caso, la vivienda no es habitual porque el contribuyente dejó de residir en ella hace más de dos años por un traslado laboral.
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