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The inquirer asks whether their current home qualifies as a primary residence to apply the reinvestment exemption if they plan to live in a rented property before purchasing a new one. The DGT rules that the transferred property must be the primary residence at the time of sale or must have been so during the two years preceding the sale.
Cuestión planteada Si la vivienda que transmita puede calificarse como vivienda habitual conforme al artículo 41 bis del RIRPF, a los efectos de poder aplicar la exención por reinversión.
Para la exención por reinversión, la vivienda transmitida debe ser habitual en el momento de la transmisión o haber tenido tal consideración en cualquier día de los dos años anteriores a la fecha de la misma. Asimismo, la nueva vivienda adquirida también debe cumplir los requisitos de vivienda habitual. La reinversión del importe total debe realizarse en un plazo no superior a dos años desde la fecha de transmisión.
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