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A divorced taxpayer inquired whether they could apply the reinvestment exemption for a new home after selling the property transferred to their ex-wife via a court ruling. The DGT ruled that this is not possible because the property ceased to be his primary residence more than six years ago.
Cuestión planteada Si tiene el mismo derecho que su ex mujer en el caso, en cuanto a la exención por reinversión en una nueva vivienda que va a comprar, y que será su nueva vivienda habitual.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. En este caso, al haber dejado de ser su vivienda habitual hace más de seis años por la sentencia de divorcio, no se cumple el requisito temporal exigido por el Reglamento del IRPF.
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