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A taxpayer asks whether selling a property in which they resided for only one year entitles them to the reinvestment exemption. The DGT responds that it is not applicable because the property does not meet the requirement of being a habitual residence or having been so in the two years prior to the sale.
Cuestión planteada Saber si esta tiene la consideración de habitual a efectos de la exención por reinversión del artículo 38 de la LIRPF.
Para la exención por reinversión, la vivienda transmitida debe ser la habitual o haberlo sido en cualquier día de los dos años anteriores a la transmisión. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo que concurran circunstancias que exijan el cambio de domicilio, como un traslado laboral. En este caso, al haber dejado de residir en la vivienda en 2023, no se cumple el requisito de habitualidad en el momento de la venta ni en el periodo de dos años previos.
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