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The consultant asks whether the reinvestment exemption can be applied after selling a property where they returned to reside following a job transfer, without meeting the three-year period. The DGT responds that the property does not qualify as a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Si puede aplicar la exención por reinversión en vivienda habitual teniendo en cuenta su traslado laboral en el año 2021.
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. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo que concurran circunstancias como el traslado laboral que permitan su calificación antes de dicho plazo. En este caso, al haber dejado de residir en la vivienda en 2021 y venderla en 2024, no se cumple el requisito de habitualidad ni en la fecha de transmisión ni en el periodo de dos años previos.
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