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A taxpayer sold a property that had been their primary residence until 2015 and sought to apply the reinvestment exemption for a new home. The DGT ruled that this is not possible because the property had not served as a primary residence during the two years preceding the sale.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda 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 ser residencia habitual en 2015 y vender en 2019, no se cumple el requisito temporal del artículo 41 bis.3 del RIRPF. Por tanto, no procede la exención por reinversión.
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