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A taxpayer inquired whether they could apply the reinvestment exemption after selling a property that ceased to be their primary residence in 2006 due to marriage. The Directorate General of Taxes (DGT) ruled that this is not possible because the sale took place in 2019, exceeding the two-year limit established by the regulations.
Cuestión planteada Aplicación de la exención por reinversión en vivienda habitual.
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 a la transmisión. Una vez que se deja de residir efectivamente en la vivienda, el contribuyente dispone de un plazo de dos años para su venta sin perder el derecho a la exención. En este caso, al venderse la vivienda en 2019 habiendo dejado de ser habitual en 2006, no se cumple el requisito temporal.
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