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The consultant asks whether renting out a property after ceasing to reside there affects the reinvestment exemption when selling it. The DGT responds that the exemption applies if the property is sold within two years of ceasing to be the habitual residence.
Question posed: Whether the fact of having leased this property influences the application of the exemption for reinvestment in the habitual residence in the event of a sale.
To apply the exemption, the transferred property must be the habitual residence at the time of the sale or must have been so at any time during the two years prior to the transfer. The fact that the property was used for leasing does not prevent compliance with this requirement. If the transfer is carried out before two years have elapsed since it ceased to be the habitual residence, the possibility of applying the exemption is maintained.
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