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The consultant asks whether their property remains a habitual residence after relocating for work to qualify for the reinvestment exemption. The DGT responds that the property lost its status as a habitual residence and, as more than two years have passed, the exemption cannot be applied.
Cuestión planteada A. Si su vivienda en propiedad no pierde el carácter de habitual al ser el traslado por necesidad de trabajo, y si este puede ser considerado como de cargo o empleo. De tal manera que le posibilite acogerse a la exención por reinversión en vivienda habitual, de adquirir una vivienda habitual.
La vivienda pierde la consideración de habitual desde que deja de ser la residencia del contribuyente, independientemente del motivo del traslado. La excepción de mantener la condición de habitual por razón de cargo o empleo solo aplica si el disfrute de la vivienda es inherente al puesto y la vivienda en propiedad no se utiliza, lo cual no ocurre en este caso. Si han pasado más de dos años desde que dejó de ser habitual, no se puede aplicar la exención por reinversión. Además, la vivienda no habitual genera imputación de rentas inmobiliarias.
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