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The inquirer asks whether they can apply the reinvestment exemption after selling a property that they stopped using due to a divorce decree. The DGT rules that this is not possible because the property was neither a primary residence at the time of sale nor during the preceding two years.
Cuestión planteada Si resulta de aplicación la exención por reinversión.
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 cualquier día de los dos años anteriores. En este caso, al haber dejado de residir en la vivienda por el divorcio en 2006, no se cumple el requisito temporal exigido por el Reglamento del IRPF.
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