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A taxpayer inquired whether they could apply the reinvestment exemption when selling a property that was their primary residence but which they had rented out after getting married. The Directorate General for Taxes (DGT) ruled that this is not possible because the sale took place outside the two-year period following its cessation as a 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 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 diez años después de dejar de ser residencia habitual, no se cumple el requisito temporal.
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