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The consultant asks whether the reinvestment exemption applies after leaving their primary residence to rent another. The DGT responds that the exemption requires both properties to be habitual residences and the reinvestment to occur within the legal period.
Cuestión planteada Si en su caso resulta de aplicación la exención por reinversión en vivienda habitual.
Para la exención, la vivienda debe ser habitual tanto la transmitida como la adquirida. La vivienda transmitida se considera habitual si lo fue en cualquier momento de los dos años anteriores a la venta. La reinversión debe realizarse en un plazo de dos años, ya sea antes o después de la transmisión.
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