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A taxpayer intends to sell a property in Madrid, which ceased to be their residence five years ago, to purchase their current home in Cádiz. The Directorate-General for Taxes (DGT) has ruled that the taxpayer cannot claim the reinvestment exemption because the transferred property does not meet the requirement of having been a primary residence at the time of sale or during the two years prior.
Cuestión planteada Si en tal caso resulta de aplicación la exención por reinversión en vivienda habitual.
Para aplicar la exención por reinversión, 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. La vivienda habitual es aquella donde se reside de forma continuada durante al menos tres años, salvo circunstancias justificadas de cambio de domicilio. En este caso, al haber transcurrido cinco años desde el traslado, la vivienda de Madrid ya no califica como habitual para estos efectos.
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