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The taxpayer asks whether they can apply the reinvestment exemption for a new home after selling their current property, which was allocated to their former spouse following a divorce. The DGT rules that this is not possible because the property no longer qualifies as a primary residence under the statutory time limits.
Cuestión planteada Si resulta de aplicación la exención por reinversión en caso de que transmitan la referida vivienda.
Para aplicar la exención, la vivienda transmitida debe haber sido habitual en el momento de la venta o en cualquier día de los dos años anteriores. En este caso, al adjudicarse el uso y disfrute a la ex cónyuge en mayo de 2017, la vivienda dejó de ser habitual para el consultante. Por tanto, no se cumple el requisito del artículo 41 bis.3 del RIRPF para acceder a la exención.
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