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A taxpayer inquired whether they could apply for the reinvestment exemption for a main residence after selling the family home following a divorce years ago. The Directorate General of Taxes (DGT) indicates that, according to Supreme Court case law, the property remains a main residence if the former spouse continued to live in it, thereby allowing for the exemption and the potential rectification of the tax return.
Cuestión planteada Si tiene derecho a la exención por reinversión en vivienda habitual, y por tanto, si puede presentar una rectificación de autoliquidación.
A efectos de la exención por reinversión, en supuestos de divorcio que causen el cese de residencia de un cónyuge, se entenderá que transmite la vivienda habitual si esta constituía la vivienda habitual del otro cónyuge en ese momento o en los dos años anteriores. Al ser una interpretación del Tribunal Supremo que beneficia al contribuyente, este podrá solicitar la rectificación de su autoliquidación si considera que la presentada perjudica sus intereses legítimos, siempre que se cumplan los requisitos legales y esté dentro del plazo de prescripción.
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