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A taxpayer sold a property that had been their primary residence until 2011 to purchase a new one in 2019. The DGT ruled that the reinvestment exemption cannot be applied because the sale took place more than two years after the property ceased to be the taxpayer's primary residence.
Cuestión planteada Aplicación de 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. Una vez que cesa la residencia efectiva, el contribuyente dispone de un plazo de dos años para venderla sin perder el derecho a la exención. En este caso, al venderse en 2019 una vivienda que dejó de ser habitual en 2011, no se cumple el requisito temporal.
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