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A taxpayer asks whether a property where they resided until 2010 remains their habitual residence to qualify for the reinvestment exemption after sale. The DGT responds that it is not, as it was not their habitual residence at the time of transfer or in the two years preceding it.
Cuestión planteada - Saber si esta vivienda se considera habitual a efectos de aplicar la exención por reinversión a la ganancia patrimonial que se genere con la venta.
Para aplicar la exención por reinversión, la vivienda debe ser habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores. En este caso, la vivienda perdió esa consideración al transcurrir más de dos años desde que el contribuyente dejó de residir en ella. Para que volviera a ser habitual, el contribuyente debería residir en ella tres años de forma continuada, salvo circunstancias excepcionales de cambio de domicilio.
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