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A taxpayer inquired whether they could apply for the reinvestment exemption after selling a property that served as their primary residence until their separation, but which has been rented out sporadically since 2015. The Directorate General for Taxes (DGT) ruled that this is not possible because the property ceased to be a primary residence more than two years prior to the sale.
Cuestión planteada Aplicación de 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 cesa la residencia efectiva por cualquier causa, el contribuyente dispone de un plazo de dos años para venderla sin perder el derecho a la exención. Si la transmisión se produce tras haber dejado de ser habitual con más de dos años de antelación, no se cumple el requisito del artículo 41 bis.3 del RIRPF.
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