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A taxpayer intends to lease their property under a rent-to-buy agreement for three years before selling it to reinvest in another home. The DGT has ruled that a purchase option contract triggers two separate changes in assets. Consequently, the reinvestment exemption would not apply because the sale would take place more than two years after the property ceased to be the taxpayer's primary residence.
Cuestión planteada Tratamiento fiscal de dicha operación y posible aplicación de la exención por reinversión en vivienda habitual a la transmisión de la vivienda.
La concesión de una opción de compra genera una ganancia patrimonial en el momento de su formalización. Posteriormente, el ejercicio de la opción y la compraventa constituyen una nueva alteración patrimonial. Para aplicar la exención por reinversión, la vivienda transmitida debe haber sido habitual en el momento de la transmisión o en cualquier día de los dos años anteriores. Si la transmisión se realiza tras tres años de arrendamiento desde que se dejó de residir en ella, se incumple el plazo del artículo 41 bis.3 del RIRPF.
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