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A taxpayer inquired whether they could apply the reinvestment exemption when selling a property that had been their main residence, after having rented it out temporarily due to a job transfer. The Directorate General for Taxes (DGT) ruled that the property is still considered a main residence if it is transferred within two years of the cessation of effective residence.
Cuestión planteada Solicita saber si a la posible ganancia patrimonial por la venta de la vivienda en Baleares se podrá aplicar 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. Una vez que se deja de residir efectivamente en la vivienda, se dispone de un plazo de dos años para su venta sin perder el derecho a la exención. Asimismo, si tras perder dicha consideración la vivienda vuelve a ser residencia habitual por tres años o por circunstancias justificadas, podría recuperar su condición de vivienda habitual para la exención.
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