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A taxpayer inquired whether they could apply the primary residence reinvestment exemption after selling a house that had ceased to be their main residence following a divorce three years prior. The Directorate General for Taxes (DGT) ruled that this is not possible because the property was not a primary residence at the time of sale, nor had it been for the preceding two years.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. Una vez que cesa la residencia efectiva, el contribuyente dispone de un plazo de dos años para vender la vivienda sin perder el derecho a la exención. Si la transmisión se produce tras haber transcurrido más de dos años desde que la vivienda dejó de ser habitual, no se cumple el requisito del artículo 41 bis.3 del RIRPF.
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