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A taxpayer residing in a property since 2014 but acquiring it via gift in 2026 asks whether they can apply the reinvestment exemption upon sale. The DGT rules this is not possible, as for a property to be considered a primary residence, it must have been owned by the taxpayer for at least three continuous years.
Cuestión planteada Posibilidad de aplicar la exención por reinversión del artículo 38 de la LIRPF a la ganancia patrimonial que se genere.
Para acogerse a la exención por reinversión, la vivienda transmitida debe haber sido la residencia habitual durante un plazo continuado de al menos tres años. Este periodo de tres años requiere que el contribuyente haya ostentado el pleno dominio de la vivienda durante dicho tiempo. No se puede computar el periodo de permanencia previo a la adquisición de la titularidad. Si la transmisión ocurre antes de cumplir tres años de propiedad, la vivienda no se considera habitual y no aplica la exención.
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