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A taxpayer asks whether their property is considered habitual after obtaining full ownership years after the initial purchase and what amounts count as reinvested if the new home is bought with loans. The DGT responds that the habitual residence period starts from the acquisition of the first share and that reinvestment does not require using the exact sale proceeds, only an equivalent amount.
Cuestión planteada Si la vivienda transmitida en 2026 tiene la consideración de vivienda habitual a efectos de la exención por reinversión del artículo 38 LIRPF y cantidades que tienen la consideración de importe reinvertido cuando la nueva vivienda se ha adquirido con financiación ajena.
Para que una vivienda sea habitual, debe haber sido residencia efectiva durante al menos tres años desde su adquisición inicial, sin que la posterior adquisición de cuotas adicionales reinicie el cómputo. La exención permite reinvertir en una vivienda adquirida en los dos años anteriores a la transmisión. El importe reinvertido incluye el precio y gastos de la nueva vivienda, independientemente de si se pagaron con fondos propios o préstamos.
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