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The consultant asks whether the sale of their Madrid property can qualify for reinvestment exemption after ceasing to reside there in 2018 due to economic reasons. The DGT responds that it is not possible because the property was not habitual at the time of sale or in the two years prior.
Cuestión planteada Si por la transmisión de la vivienda y garaje de Madrid puede acogerse a la exención por reinversión de vivienda habitual al haber dejado de residir efectivamente en ella en octubre de 2018 por causa económica grave ajena a su voluntad. Si dicha vivienda puede tener la consideración de habitual considerando su situación como "análoga" a las circunstancias del artículo 41bis del RIRPF.
Para aplicar la exención, la vivienda transmitida debe ser la habitual en la fecha de venta o haberlo sido en cualquier día de los dos años anteriores. Las circunstancias análogas del artículo 41 bis del RIRPF sirven para considerar vivienda habitual a una residencia de menos de tres años, pero no para extender ese carácter más allá de los dos años tras el cese de la residencia efectiva. Al haber dejado de residir en la vivienda en 2018 y venderla en 2025, no se cumple el requisito temporal.
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