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The taxpayer sold a property that was previously their habitual residence but had been rented since 2017. The DGT states that the reinvestment exemption cannot be applied because the property was not a habitual residence at the time of sale or in the two years preceding it.
Cuestión planteada
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 en 2017 para trasladarse a otra, no se cumple el requisito de habitualidad en el periodo de dos años exigido por el Reglamento. Por tanto, no procede la exención del artículo 38.1 de la LIRPF.
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