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The applicant asks whether they can apply the reinvestment exemption after selling a property that served as their primary residence until 2013. The Directorate General for Taxes (DGT) rules that this is not possible because the sale took place in 2020, exceeding the two-year limit since the property ceased to be a primary residence.
Cuestión planteada Si es de aplicación 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. Si la vivienda deja de ser habitual, el contribuyente dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Al haber transcurrido más de dos años desde que la vivienda dejó de ser habitual, no se cumple el requisito legal.
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