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The consultant asks whether the reinvestment exemption can be applied when selling a property that was previously their habitual residence but is now rented. The DGT responds that it is not possible because the property does not meet the requirement of being a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Si opera la exención por reinversión en el supuesto de que venda la citada vivienda y reinvierta el importe obtenido en una nueva vivienda habitual
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en los dos años anteriores. La exención no es aplicable si la vivienda no constituye la residencia habitual en el momento de la transmisión ni en dicho periodo de dos años. El supuesto de traslado laboral solo permite calificar como habitual una vivienda si no se ha cumplido el plazo de tres años de residencia continuada.
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