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A taxpayer inquired whether they could apply the reinvestment exemption for a primary residence after selling their former home in October 2021, having ceased to reside there in June 2018. The DGT ruled that this is not possible as the two-year limit permitted for the transfer has been exceeded.
Question posed: Possible application of the exemption for reinvestment in the habitual residence to the transfer of the dwelling carried out in October 2021.
To apply the exemption, the transferred residence must have been the habitual residence at the time of the sale or on any day during the two preceding years. In this case, as more than three years have elapsed from the time the taxpayer ceased to reside in the dwelling until its transfer, the period set forth in Article 41 bis.3 of the RIRPF is not met. This calculation was only suspended between March 14 and May 30, 2020, due to COVID-19 regulations, which does not prevent the failure to meet the period requirement.
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