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Taxpayers inquire whether reinvestment exemption applies after selling a property they ceased residing in two years prior due to a job transfer. The DGT responds that it is not possible because the property was not a habitual residence at the time of sale or in the two years before.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. En este caso, al haber dejado de residir en la vivienda el 2 de septiembre de 2022 y venderla el 28 de agosto de 2025, no se cumple el requisito de habitualidad en el periodo de dos años exigido. Las circunstancias que eximen del plazo de tres años de residencia solo permiten considerar la vivienda como habitual hasta el momento en que se produce el cambio de domicilio.
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