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A taxpayer inquired whether they could apply the reinvestment exemption for a primary residence following the allocation of their share of a property after a divorce. The DGT ruled that this is not permissible because the new property was acquired in 2021, prior to the transfer of the previous residence in 2024.
Cuestión planteada Solicita saber si procedería la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para la exención por reinversión, la nueva vivienda debe adquirirse en un plazo de dos años anteriores o posteriores a la transmisión de la habitual. Aunque la jurisprudencia permite considerar vivienda habitual la que permanece el otro cónyuge tras un divorcio, el contribuyente no puede usar una vivienda ya adquirida con anterioridad a la transmisión para este fin. En este caso, la adquisición en 2021 no cumple el plazo respecto a la transmisión en 2024.
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