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A taxpayer sold one of two adjacent properties used as a residence and intends to reinvest the proceeds into part of a property on a rural estate. The DGT rules that the exemption is applicable provided it is proven that both properties have served as primary residences and all reinvestment deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para la exención, ambas viviendas (la transmitida y la adquirida) deben ser la vivienda habitual del contribuyente. Es posible considerar como vivienda habitual dos inmuebles contiguos aunque tengan referencias catastrales distintas, siempre que se resida en ellos habitualmente. La nueva vivienda puede ser una edificación en suelo rústico, siempre que esté acondicionada o sea susceptible de estarlo como vivienda. La exención se aplicará proporcionalmente si la reinversión es inferior al importe total obtenido.
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