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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.
Cuestión planteada
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en los dos años anteriores. La exención del artículo 38.1 de la LIRPF solo opera para la transmisión de vivienda habitual. En este caso, la vivienda no tiene esa consideración al no haber sido residencia continuada en los últimos dos años.
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