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The taxpayer asks whether they can apply the reinvestment exemption after selling a property that served as their primary residence until 2011 but has since been rented out. The DGT rules that this is not possible because the property is not a primary residence at the time of sale, nor was it one during the two years prior to the sale.
Cuestión planteada Si tiene derecho a 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 haber dejado de ser residencia efectiva en 2011, la vivienda no cumple el requisito de habitualidad exigido por el Reglamento del IRPF.
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