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A taxpayer inquired whether they could apply the reinvestment exemption when selling their only property, in which they have not resided for 6 years but where they were registered on the municipal roll until 4 years ago. The DGT ruled that this is not possible because the property does not meet the requirement of being the main residence at the time of sale or during the preceding two years.
Cuestión planteada Saber si, en caso de vender la vivienda mencionada, le sería de aplicación la exención por reinversión.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. El simple empadronamiento no es suficiente para acreditar la residencia y vivienda habitual. Como la consultante dejó de residir permanentemente en la vivienda hace 6 años, esta no califica como vivienda habitual.
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