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The consultant asks whether the reinvestment exemption can be applied after selling their habitual residence and paying a sibling to acquire their share in the bare property of another property. The DGT responds that this is not possible because the exemption requires full ownership of the property.
Cuestión planteada - Posibilidad de aplicar la exención por reinversión por el importe abonado al hermano para adquirir el cien por cien de la nuda propiedad de su nueva vivienda habitual.
Los beneficios fiscales por residencia habitual están ligados a la titularidad del pleno dominio, aunque sea compartido. Al adquirir únicamente la nuda propiedad y no el pleno dominio, no se cumple el requisito para la exención por reinversión. La reinversión debe realizarse en la adquisición o rehabilitación de una nueva vivienda habitual en el plazo de dos años.
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