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A taxpayer asks whether the reinvestment exemption applies to a property that ceased being their habitual residence in 2017 due to a job transfer. The DGT responds that it does not apply because the property did not meet the requirement of being a habitual residence at the time of sale or in the two years prior.
Cuestión planteada Saber si resulta de aplicación la exención por reinversión en caso de obtener una ganancia patrimonial en la venta de la que fue su vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo circunstancias excepcionales que exijan el cambio de domicilio. En este caso, al haber dejado la vivienda en 2017, no se cumple el requisito de habitualidad para la transmisión.
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