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A taxpayer asks whether the reinvestment exemption can be applied when selling a property previously rented to service a mortgage and used to purchase another property in a different city. The DGT responds that it is not possible because the sold property is no longer the habitual residence.
Question raised: Application of the reinvestment exemption for the habitual residence.
To apply the reinvestment exemption, the transferred property must be the habitual residence at the time of sale or have been so in the two preceding years. In this case, the property is neither the habitual residence at the time of transfer nor has it been so in the two previous years, as the taxpayer ceased to reside in it at the end of 2023. Registration in the municipal register is not sufficient evidence to prove habitual residence.
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