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The taxpayer asks whether they can apply the reinvestment exemption after selling the property they shared with their spouse following a separation. The DGT rules that, although the property ceases to be the main residence upon moving out, it retains this status for tax purposes if the sale occurs within the following two years.
Question posed: Whether the exemption for reinvestment may be applied.
To apply the exemption, the transferred dwelling must have been the habitual residence at the time of the sale or on any day during the two years prior to the transfer. In this case, as the dwelling was sold in March 2021 after ceasing to be the habitual residence in November 2019 due to separation, the requirement of article 41 bis.3 of the RIRPF is met. The exemption will depend on the reinvestment of the amount obtained in a new habitual residence within a period of two years.
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