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A taxpayer asks about fiscal residence and the possibility of claiming the reinvestment exemption after selling a property in Spain. The DGT states that if the property ceased being a habitual residence more than two years before the sale, the exemption does not apply, regardless of whether the individual is a Spanish resident or a resident in another EU member state.
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Para aplicar la exención por reinversión, la vivienda transmitida debe haber sido la vivienda habitual del contribuyente en la fecha de la transmisión o en cualquier día de los dos años anteriores. Si la vivienda dejó de ser habitual (por ejemplo, por traslado laboral) antes de ese plazo de dos años, no se puede aplicar la exención. Este criterio se aplica tanto para residentes en España (IRPF) como para residentes en la UE que tributan por el Impuesto sobre la Renta de no Residentes (IRNR).
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