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A taxpayer inquired whether they could apply the reinvestment exemption for a primary residence after selling a property that ceased to be their main residence following a divorce in 2016. The Directorate General of Taxes (DGT) ruled that this is not possible because the property was neither a primary residence at the time of sale nor during the preceding two years.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. En este caso, al haber dejado de residir en la vivienda en 2016 por sentencia de divorcio, no se cumple el requisito de habitualidad exigido por el Reglamento del IRPF para la venta planteada en 2019.
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