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The consultant asks whether reinvestment exemption can be applied after selling a rented property in 2021 and purchasing another at the same time. The tax authority responds that it is not possible because the sold property ceased to be the habitual residence in 2021 and fails the requirement of being so at the time of transfer or in the two preceding years.
Cuestión planteada Posibilidad de acogerse a la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la transmisión o haberlo sido en cualquier día de los dos años anteriores a la fecha de la misma. En este caso, al haber dejado de residir en la vivienda en agosto de 2021 para alquilarla, esta no tiene la consideración de vivienda habitual ni en el momento de la venta futura ni en el periodo de dos años previos. Por tanto, no resulta aplicable la exención del artículo 38.1 de la LIRPF.
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