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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 due to divorce in 2014. The DGT ruled that this is not possible because the property was not a primary residence at the time of sale nor in the two years preceding it.
Cuestión planteada Si tiene derecho a aplicar la exención por reinversión en vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores a la transmisión. En este caso, al haber dejado de ser vivienda habitual en 2014 por el divorcio y venderse en 2018, no se cumple el requisito temporal. Por tanto, no procede la exención por reinversión en vivienda habitual.
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