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A taxpayer sells their primary residence and purchases another to serve as their new home, but the new property is subject to an existing rental agreement for 26 months. The Directorate General for Taxes (DGT) rules that the exemption cannot be applied because the new property fails to meet the requirement of being a primary residence.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual por la ganancia patrimonial obtenida.
Para la exención, la nueva vivienda debe ser habitada de manera efectiva y permanente por el contribuyente en un plazo de doce meses desde su adquisición. Al estar la vivienda arrendada por 26 meses, no es posible la ocupación en dicho plazo. Por tanto, no tiene la consideración de vivienda habitual y no procede la exención por reinversión.
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