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The consultant asks whether the reinvestment exemption can be applied after selling a home that ceased being their habitual residence in December 2023, having signed a deposit agreement in 2025 and the deed in 2026. The DGT responds that the transfer occurs at the public deed, and since this was in 2026, more than two years have passed since the property ceased to be a habitual residence.
Cuestión planteada Si en tal caso resulta de aplicación la exención por reinversión en vivienda habitual.
La transmisión de un inmueble se produce jurídicamente con el otorgamiento de la escritura pública o la entrega de la cosa, no con la firma de un contrato de arras. Para aplicar la exención, la vivienda debe haber sido habitual en el momento de la transmisión o en los dos años anteriores. En este caso, al escriturar en enero de 2026 y haber dejado la vivienda en diciembre de 2023, no se cumple el requisito de los dos años previos.
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