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The consultant asks whether a property not occupied since 2014 can be considered habitual residence to qualify for the reinvestment exemption. The DGT responds that it cannot, as the property must have been the habitual residence at the time of transfer or have been so in the two years prior.
Cuestión planteada Si tal vivienda puede tener la consideración de habitual a efectos de la exención por reinversión.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haber tenido tal carácter en cualquier día de los dos años anteriores a la transmisión. La causa de traslado laboral permite calificar una vivienda como habitual si no se ha cumplido el plazo de tres años de residencia continuada. En este caso, al haber dejado de residir en la vivienda en 2014, no cumple los requisitos para la exención.
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