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The consultant asks whether the reinvestment exemption can be applied after the dissolution of a condominium, claiming the new home was purchased in 1999 following a divorce. The DGT responds that although case law allows considering the property as habitual if the other spouse remains in it, the exemption does not apply because the reinvestment occurred outside the legal two-year period.
Cuestión planteada Si puede entenderse exenta la ganancia patrimonial por la venta de la que fue vivienda habitual del consultante y tuvo que abandonar con motivo de su divorcio al entender que se ha reinvertido en la adquisición de la vivienda en 1999.
Para la exención por reinversión, la vivienda transmitida debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. Según la jurisprudencia del Tribunal Supremo, en casos de divorcio, este requisito se cumple si el cónyuge que permanece en la vivienda la mantiene como habitual. Sin embargo, la reinversión debe realizarse en un plazo no superior a dos años desde la transmisión. En este caso, al adquirirse la nueva vivienda en 1999 y transmitirse la anterior en 2025, no se cumple el plazo exigido.
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