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A taxpayer asks whether reinvestment exemption can be applied after selling a property that ceased to be their habitual residence in 2022 upon moving to another. The DGT responds that it is not possible because the sold property did not meet the requirement of being a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Posibilidad de acogerse a la exención por reinversión en vivienda habitual.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en los dos años anteriores. En este caso, al haber dejado de residir en la vivienda en 2022 y haber adquirido una nueva en esa misma fecha, la vivienda que se transmite no tiene la consideración de habitual. Por tanto, no resulta aplicable la exención del artículo 38.1 de la LIRPF.
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