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A taxpayer inquired whether they could apply for the reinvestment exemption following the auction sale of a property after a divorce. The DGT ruled that the exemption does not apply because the property ceased to be the primary residence when use was awarded to the former spouse in 2013.
Cuestión planteada Si se produce una ganancia o pérdida patrimonial, y en su caso, si a efectos de la exención por reinversión, el plazo de reinversión puede iniciarse desde la fecha de contestación de la presente consulta, o en su defecto, desde la fecha de la citada diligencia de ordenación.
Para aplicar la exención por reinversión, la vivienda transmitida debe haber sido habitual en el momento de la venta o en cualquier día de los dos años anteriores. En este caso, la vivienda dejó de ser habitual en noviembre de 2013 al dictarse la sentencia de divorcio que adjudicó el uso al ex cónyuge. Al venderse la vivienda en 2018, no se cumple el requisito de habitualidad en los dos años previos a la transmisión.
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