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The consultant asks whether reinvestment exemption can be applied when selling a home in 2025 and purchasing another in 2026, after having ceased residing in the first home in 2020 due to a work-related move. The DGT responds that it is not possible because the property did not have the status of habitual residence at the time of sale or in the two years preceding it.
Cuestión planteada Si por la transmisión de la vivienda de Alcorcón en 2025 y por la compra de la nueva vivienda en mayo de 2026 puede acogerse a la exención por reinversión de vivienda habitual al haber dejado de residir efectivamente en ella en mayo de 2020 por motivos laborales, estaba en paro y aceptó un trabajo en Ávila. Si dicha vivienda vendida puede tener la consideración de habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores a la misma. En este caso, al haber dejado de residir en la vivienda en mayo de 2020 por traslado laboral, esta no tiene la consideración de habitual en 2025 ni en el periodo de dos años previo a su transmisión. Por tanto, no procede la exención del artículo 38.1 de la Ley del IRPF.
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