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Consultants ask whether reinvestment exemption applies after selling a property whose purchase was delayed due to judicial proceedings. The DGT responds that it is not possible because the property sold was not a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Si pueden aplicar la exención por reinversión en vivienda habitual por la venta de la vivienda B teniendo en cuenta que la transmisión quedó dilatada por el litigio judicial.
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 cualquier día de los dos años anteriores. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo circunstancias excepcionales que exijan el cambio de domicilio. En este caso, al haber dejado de residir en la vivienda en mayo de 2020 y venderla en diciembre de 2024, no se cumple el requisito de habitualidad.
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