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The taxpayer asks whether they can apply the reinvestment exemption when selling a property that has been rented out since 2018 to purchase another. The DGT rules that this is not possible because the property does not meet the requirement of being a primary residence.
Cuestión planteada Si resultaría de aplicación la exención por reinversión en vivienda habitual.
Para aplicar la exención, 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 a la transmisión. Como la vivienda ha estado alquilada desde 2018, no constituye la residencia habitual ni en el momento de la venta ni en el periodo de dos años previos. Por tanto, no se puede acoger a la exención del artículo 38.1 de la LIRPF.
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