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The taxpayer asks whether they can apply the primary residence reinvestment exemption when selling a property in 2016, having purchased their new home in 2012. The DGT rules that this is not possible because the new property was acquired outside the permitted timeframe.
Cuestión planteada Posibilidad de entender que la vivienda que transmite en 2016 tiene la calificación de habitual, y, así, poder acogerse a la exención por reinversión en vivienda habitual, exonerando de gravamen la ganancia patrimonial generada al reinvertir en su nueva habitual adquirida en enero de 2012.
Para aplicar la exención por reinversión, las cantidades obtenidas en la enajenación pueden destinarse a satisfacer el precio de una vivienda adquirida en el plazo de los dos años anteriores a la transmisión. En este caso, la nueva vivienda se adquirió en noviembre de 2012 y la transmisión ocurrió en abril de 2016, superando el plazo de dos años. Por tanto, la ganancia patrimonial queda sometida a tributación como renta del ahorro.
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