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A taxpayer inquired whether they could apply for reinvestment relief after selling a property that served as their primary residence until 2013, before they moved for work and returned in 2021. The Directorate General for Taxes (DGT) ruled that for a property to be classified as a primary residence, it must have been the continuous residence for a minimum of three years.
Cuestión planteada Si es de aplicación la exención por reinversión en vivienda habitual.
Para acogerse a la exención, la vivienda transmitida debe ser la vivienda habitual, definida como la edificación que constituya la residencia durante un plazo continuado de al menos tres años. Si el contribuyente vuelve a residir en la vivienda, debe cumplir este plazo de tres años de residencia efectiva para que pueda considerarse habitual. En este caso, al haber regresado en 2021, no se cumpliría el requisito si se enajena antes de transcurrir tres años desde su regreso.
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