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The taxpayer asks whether they can apply the primary residence reinvestment exemption by using the proceeds from the sale of an old house to pay off the mortgage on their current home. The Directorate General for Taxes (DGT) rules that this is not possible because the sold property ceased to be their primary residence in 2007, exceeding the required two-year period.
Cuestión planteada Si puede acogerse a la exención por reinversión en vivienda habitual.
Para aplicar la exención, 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 a la transmisión. En este caso, la vivienda dejó de ser habitual en 2007 por el divorcio, por lo que no se cumple el requisito temporal para la venta en 2019. Por tanto, no procede la exención por reinversión sobre la ganancia patrimonial obtenida.
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