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The consultant asks whether the reinvestment exemption can be applied after selling a property that ceased to be their habitual residence in 2004, to purchase a new one in 2024. 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 to that.
Cuestión planteada Si en su caso resulta de aplicación la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la vivienda debe ser habitual tanto la transmitida como la adquirida. La vivienda transmitida debe ser la residencia habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. En este caso, al haber dejado de residir en la vivienda en 2004, no se cumple el requisito de habitualidad necesario para aplicar el artículo 38.1 de la LIRPF.
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