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The consultant asks whether reinvestment exemption can be applied to a habitual home after moving residence to Luxembourg for a new job. The DGT responds that the property was not habitual at the time of sale or in the two years prior, so the exemption does not apply.
Cuestión planteada Posibilidad de considerar que esta vivienda como habitual a efectos de la exención por reinversión del artículo 38 de la LIRPF
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. La vivienda habitual es la que se reside de forma continuada durante al menos tres años, salvo que concurran circunstancias que exijan el cambio de domicilio. Si la vivienda dejó de ser residencia habitual hace más de dos años, no se puede considerar vivienda habitual para esta exención.
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