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The consultant asks whether the reinvestment exemption applies to selling a property where they resided between 2004 and 2012 and now rents it. The DGT responds that it is not possible because the property no longer has the status of habitual residence.
Cuestión planteada Si opera la exención por reinversión en el supuesto de que venda esta vivienda y reinvierta el dinero obtenido en una nueva vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. La exención por traslado laboral solo permite calificar como habitual una vivienda si no se han cumplido los tres años de residencia continuada. Como la consultante residió en la vivienda más de tres años y dejó de vivir en ella en 2012, la vivienda no es habitual ni en el momento de la transmisión ni en los dos años previos.
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