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A taxpayer inquired whether the reinvestment exemption could be applied after selling a property received via donation, having resided in it prior to becoming the owner. The Directorate General for Taxes (DGT) ruled that this is not possible, as the property must have served as the main residence for at least three years from the date of acquisition of ownership.
Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual por la ganancia patrimonial obtenida de la venta de la vivienda recibida por donación sin haber residido en la misma durante tres años desde su adquisición.
Para que una vivienda sea considerada habitual, debe haber constituido la residencia del contribuyente de manera efectiva por un periodo mínimo de tres años continuados desde su adquisición. No se puede computar el tiempo de permanencia previo a la adquisición de la titularidad. En este caso, al vender la vivienda antes de cumplir tres años de propiedad, no se puede aplicar la exención por reinversión.
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