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A taxpayer inquired whether they could apply the reinvestment exemption after selling a property that served as their primary residence until 2015, but which was subsequently rented out due to a job relocation. The Directorate General of Taxes (DGT) ruled that this is not possible because the property was neither a primary residence at the time of sale nor during the preceding two years.
Question posed: Application of the exemption for reinvestment in a habitual residence.
To apply the exemption, the transferred property must be the habitual residence at the time of the sale or have been so on any day during the two years prior to the transfer. Once effective residence ceases, the taxpayer has a period of two years to sell it without losing the right to the exemption. If the property ceases to be a habitual residence more than two years prior to the sale, the requirement of article 41 bis.3 of the RIRPF is not met.
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