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A taxpayer inquired whether they could apply the reinvestment exemption after selling their matrimonial home following a divorce and purchasing a new property three years later. The Directorate General of Taxes (DGT) ruled that this is not possible because the property sold was no longer a primary residence at the time of sale, nor had it been for the preceding two years.
Cuestión planteada Si resulta de aplicación la exención por reinversión.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. En este caso, al haber transcurrido tres años desde que el contribuyente abandonó el domicilio por su divorcio, no se cumple el requisito de habitualidad exigido por el artículo 41 bis.3 del RIRPF. Por tanto, la ganancia patrimonial no está exenta.
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