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The taxpayer asks whether they can apply the reinvestment exemption after selling a property that served as their primary residence until 2012, but which was rented out until its sale in 2019. The Directorate General for Taxes (DGT) rules that this is not possible because the sale occurred 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 haber sido habitual en el momento de la venta o en cualquier día de los dos años anteriores a la transmisión. En este caso, al haber dejado de residir en ella en 2012 y venderla en 2019, no se cumple el requisito de los dos años previstos en el artículo 41 bis.3 del RIRPF. Por tanto, no procede la exención por reinversión.
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