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The consultant asks whether the reinvestment exemption applies to a habitual home located in the country where residency is moved. The DGT responds that the regulation does not require the property to be in Spanish territory.
Cuestión planteada Si puede aplicar la exención por reinversión en vivienda habitual, en caso de que reinvierta el importe de dicha venta en una nueva vivienda ubicada en el país al que traslade su residencia.
Para aplicar la exención, la vivienda debe ser habitual tanto la transmitida como la adquirida. El RIRPF no exige que la vivienda reinvertida esté ubicada en territorio español. Por tanto, si el contribuyente es residente fiscal en España en el periodo de la transmisión y cumple los requisitos del artículo 41 del RIRPF, la exención es aplicable aunque la nueva vivienda esté en el país al que traslade su residencia.
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