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A taxpayer inquired whether they could apply the reinvestment exemption following the dissolution of a co-ownership of a property that had previously been their primary residence. The Directorate General for Taxes (DGT) ruled that this is not possible because the property ceased to be their primary residence in 2013, while the transfer took place in 2019.
Cuestión planteada Si resulta de aplicación la exención por reinversión en caso de adquirir una nueva 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. En este caso, al dejar de residir en la vivienda en 2013, no se cumple el requisito de habitualidad para la transmisión realizada en 2019. Por tanto, la ganancia patrimonial derivada de la extinción del condominio debe integrarse en la base imponible del ahorro.
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