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A taxpayer inquired whether a property that ceased to be their primary residence in 2014 due to work reasons retains that status for the purpose of claiming acquisition deductions or applying the reinvestment exemption upon sale. The Directorate General for Taxes (DGT) ruled that the property lost its status as a primary residence once the taxpayer stopped residing there, and that the reinvestment exemption cannot be applied as more than two years have passed since it ceased to be a primary residence.
Cuestión planteada A. Si la vivienda, tras dejar de residir en ella en 2014, y dadas las circunstancias que llevaron a dejarla, mantiene la consideración de habitual; así como el derecho a seguir practicando la deducción.
La vivienda pierde la condición de habitual cuando deja de concurrir el requisito de residencia habitual, aunque se mantenga el pleno dominio. Al dejar de ser residencia habitual en 2014, la consultante perdió el derecho a la deducción por inversión en vivienda habitual. Asimismo, para la exención por reinversión, la vivienda debe haber sido habitual en el momento de la transmisión o hasta cualquier día de los dos años anteriores a la misma.
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