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The consultant asks whether the reinvestment exemption can be applied to a property previously rented and moved to another city. The DGT responds that it is not possible because the property no longer meets the requirement of being habitual at the time of sale or in the two years prior.
Cuestión planteada Posibilidad de considerar que esta vivienda es su habitual a efectos de la exención por reinversión del artículo 38 de la LIRPF.
Para aplicar la exención por reinversión, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en cualquier día de los dos años anteriores. En este caso, al haber dejado de residir en la vivienda en 2021 para trasladarse a Granada, no se cumple el requisito de habitualidad en la fecha de transmisión ni en el periodo de dos años previos. Las excepciones de cambio de domicilio del Reglamento solo se aplican cuando no se ha cumplido el plazo de tres años de residencia continuada.
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