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The consultant asks whether reinvestment exemption can be applied after selling a property that was their habitual residence until 2008 but has been rented since. 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 before.
Cuestión planteada Posiblidad de aplicar la exención por reinversión por considerar la vivienda transmitida como habitual.
Para aplicar la exención por reinversión, 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. Las circunstancias que permiten omitir el requisito de residencia continuada de tres años se aplican cuando no se ha alcanzado dicho plazo. En este caso, al haber dejado de residir en la vivienda en 2008, no se cumple el requisito de habitualidad para la transmisión en 2025.
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