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The consultant asks whether a property ceasing to be a habitual residence for rental purposes remains a habitual residence for reinvestment exemption. The DGT responds that the property retains this status for two years after the cessation of habitual residence.
Cuestión planteada Si en caso de transmitir la mencionada vivienda esta tiene la consideración de habitual a efectos de la exención del artículo 38 de la LIRPF.
Para la exención por reinversión, la vivienda transmitida debe ser habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Si se deja de residir en ella, se dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Si la venta ocurre después de ese plazo, el contribuyente debe volver a residir en la vivienda durante tres años para que recupere la consideración de habitual.
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