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A taxpayer inquired whether they could apply the reinvestment exemption after selling a property that had been their primary residence but which they stopped occupying in 2018 due to a separation. The DGT ruled that this is not possible because the sale took place outside the two-year period from when the property ceased to be a primary residence.
Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Una vez que se deja de residir efectivamente en la vivienda, se dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Al haber transcurrido más de dos años desde que la consultante abandonó la vivienda, no se cumple el requisito de habitualidad.
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