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A taxpayer sold a property that had been rented out since 2013 and reinvested the proceeds into a new primary residence. The Tax Agency ruled that the exemption cannot be applied because the sold property was neither the taxpayer's primary residence at the time of sale nor during the preceding two years.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual.
Para aplicar la exención por reinversión, 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. Si la vivienda se encuentra arrendada y el contribuyente reside en otro lugar desde hace más de dos años, no cumple el requisito de vivienda habitual. Por tanto, no procede la exención del artículo 38.1 de la LIRPF.
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