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A taxpayer who left their primary residence due to divorce seeks to know if they can apply the reinvestment exemption upon receiving financial compensation from the liquidation of community property. The DGT clarifies that, following Supreme Court jurisprudence, the property is still considered a primary residence if the other spouse remained in it.
Cuestión planteada Tributación de la operación y posibilidad de aplicar la exención por reinversión.
Para aplicar la exención por reinversión, se entiende que el contribuyente transmite su vivienda habitual si esta constituye la vivienda habitual del cónyuge que permaneció en ella en el momento de la transmisión o en los dos años anteriores. Por tanto, si la vivienda mantiene esa condición para el ex cónyuge, el consultante podrá acogerse a la exención siempre que reinvierta el importe obtenido en una nueva vivienda habitual en el plazo de dos años.
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