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A taxpayer asks whether the reinvestment exemption can be applied to the sale of a property that was their habitual residence until 2021, planned for sale in 2026. The DGT responds that it is not possible because the property was not a habitual residence in the two years preceding the sale.
Cuestión planteada Si la transmisión de la vivienda adquirida en 2011 puede acogerse a la exención por reinversión en vivienda habitual y, en caso negativo, si sería necesario volver a residir en la misma durante un determinado plazo para aplicar dicha exención.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. En este caso, al haber dejado de residir en ella en 2021, no cumple el requisito para una venta en 2026. Para recuperar la condición de vivienda habitual, el contribuyente debería volver a residir en ella durante un plazo continuado de al menos tres años.
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