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The consultant asks whether the reinvestment exemption can be applied to selling a property that was their primary residence until 2008 and purchasing a new one in 2025. The DGT responds that this is not possible because the sold property did not meet the requirement of being a habitual residence at the time of sale or in the two years preceding it.
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. Se considera vivienda habitual la residencia continuada durante al menos tres años, o aquella que, sin cumplir ese plazo, se pierde por causas justificadas como un traslado laboral. La vivienda transmitida se considera habitual si lo fue en el momento de la venta o en cualquiera de los dos años anteriores a la misma. En este caso, al haber dejado de residir en la vivienda en 2008, no se cumple el requisito de habitualidad para la transmisión en 2025.
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