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A taxpayer asks whether the reinvestment exemption can be applied to the sale of a property that was their primary residence until 2019 and is now rented. The DGT responds that it is not possible because the property was not a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Posibilidad de considerar que la misma es su habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF.
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 2019 por un traslado laboral, la vivienda no cumple el requisito de habitualidad para una transmisión en 2026. Las causas de cambio de domicilio justificadas sirven para considerar habitual una vivienda si no se han cumplido los tres años de residencia, pero no para extender esa condición más allá de los dos años previos a la venta.
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