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The consultant asks whether the reinvestment exemption applies after selling a property that was their habitual residence until 2020, with plans to reinvest the proceeds. The DGT states that the exemption does not apply because the property was not considered a habitual residence at the time of sale.
Cuestión planteada Si puede declarar exenta la ganancia patrimonial generada en virtud del artículo 38 de la LIRPF.
La exención por reinversión del artículo 38.1 de la LIRPF solo aplica para la transmisión de la vivienda habitual. Para que una vivienda sea habitual, debe ser la residencia durante al menos tres años continuados, salvo que concurran circunstancias como el traslado laboral antes de cumplir dicho plazo. En este caso, al haber dejado de residir en la vivienda en 2020 y venderla en 2024, la propiedad no es vivienda habitual ni lo fue en los dos años anteriores a la transmisión.
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