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A taxpayer asks whether a property rented after ceasing to reside in it can be considered a habitual residence for reinvestment exemption purposes. The DGT responds that it cannot, as the taxpayer has not resided in it nor did they reside there in the two years prior to sale.
Cuestión planteada Saber si en caso de vender ahora su vivienda en propiedad esta tiene la consideración de habitual a efectos de la exención por reinversión del artículo 38 LIRPF.
Para la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. La vivienda habitual requiere una residencia continuada de al menos tres años, salvo circunstancias excepcionales que exijan el cambio de domicilio. En este caso, al haber dejado de residir en la vivienda en octubre de 2020, no cumple los requisitos para ser considerada habitual en la fecha de la transmisión.
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