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Consultants inquired whether the primary residence reinvestment exemption could be applied if their home is sold via a lease agreement with a call option to be exercised within one year. The DGT ruled that the exemption applies provided the option is exercised within the two-year period following the date the property ceased to be the primary residence.
Cuestión planteada Saber si pueden aplicar la exención por reinversión en vivienda habitual.
Para que la vivienda transmitida sea considerada habitual, debe haber sido residencia durante al menos tres años o cumplir las excepciones del artículo 41 bis del RIRPF. En el caso de un contrato de opción de compra, la transmisión se entiende realizada cuando se ejerce la opción. Por tanto, la exención es aplicable si la opción se ejecuta dentro de los dos años siguientes a que la vivienda dejó de constituir la residencia habitual del contribuyente.
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