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A taxpayer who moved their residence to India and plans to return to Spain asks whether the reinvestment exemption can be applied when selling their former home. The DGT responds that it is not possible because the property ceased to be a habitual residence over two years ago.
Cuestión planteada Si podría acogerse a la exención por reinversión en vivienda habitual, exonerado de gravamen la ganancia patrimonial que generase su venta.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. Si la edificación dejó de ser residencia habitual hace más de dos años, no se considera transmisión de vivienda habitual. En este caso, al haber pasado más de dos años desde el traslado de residencia, la ganancia patrimonial queda sujeta al IRPF.
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