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A taxpayer asks whether reinvestment exemption can be applied after selling a marital property following divorce. The DGT states that although jurisprudence allows considering the property as habitual if the ex-spouse resides in it, reinvestment is invalid here because the new property was purchased in 2020 and the sale in 2025.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
Para la exención, la vivienda transmitida debe ser habitual en el momento de la venta o en cualquier día de los dos años anteriores. Según el Tribunal Supremo, en casos de divorcio, este requisito se cumple si la vivienda es habitual para el cónyuge que permanece en ella. Sin embargo, la reinversión debe realizarse en un plazo no superior a dos años desde la transmisión. Si la nueva vivienda se adquirió antes de la venta, fuera de dicho plazo, no procede la exención.
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