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A taxpayer purchased a property in 2016 using a loan and sold their primary residence in 2019, intending to use the proceeds to repay the loan. The DGT ruled that the exemption does not apply because the purchase took place outside the two-year window relative to the sale.
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.
Para la exención, la reinversión debe realizarse en un periodo no superior a dos años desde la transmisión. Aunque el dinero es fungible y se permite que la compra sea previa a la venta, la normativa exige que la cuantía se invierta en un plazo de dos años, ya sean posteriores o anteriores a la venta. En este caso, al haberse adquirido la vivienda en 2016 y vendido la anterior en 2019, no se cumple el requisito temporal.
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