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The consultant asks whether they can claim the reinvestment exemption or the age/dependency exemption when selling a property acquired with recent full ownership. The DGT responds that neither exemption applies.
Cuestión planteada Saber si, atendiendo a sus circunstancias particulares, puede beneficiarse de alguna exención en caso de transmitir el mismo. En particular, si puede aplicar la exención por reinversión en vivienda habitual o en su defecto la exención del artículo 33.4.b) de la LIRPF.
Para aplicar las exenciones de la vivienda habitual, el contribuyente debe haber ostentado el pleno dominio de la edificación durante un periodo mínimo de tres años continuados. El cómputo de este plazo no puede incluir el tiempo previo a la adquisición del pleno dominio. En este caso, al haber consolidado el pleno dominio en junio de 2023, no se cumple el requisito de permanencia de tres años exigido por la normativa.
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