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A taxpayer inquired whether they could apply for the reinvestment exemption after selling a property that served as their primary residence until 2017 but had been rented out until 2021. The Directorate General for Taxes (DGT) ruled that this is not possible, as the property was neither the taxpayer's primary residence at the time of sale nor during the two preceding years.
Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual.
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 a la transmisión. En este caso, al venderse en 2021 una vivienda que dejó de ser habitual en 2017, no se cumplen los requisitos para la exención.
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