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The taxpayer asks whether they can apply the primary residence reinvestment exemption after selling a property that ceased to be their residence in 2014. The Directorate General for Taxes (DGT) rules that this is not possible, as the property was neither their primary residence at the time of sale nor during the two years prior.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual del artículo 38 de la LIRPF.
Para aplicar la exención del artículo 38.1 de la LIRPF, la vivienda transmitida debe ser la vivienda habitual del contribuyente en el momento de la venta o haberlo sido en los dos años anteriores. En este caso, al haber dejado de residir en la vivienda en 2014, no se cumple el requisito de habitualidad necesario para la exención.
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