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The inquirer asks whether works carried out on their property can be considered part of the higher acquisition value and whether the reinvestment exemption can be applied without having resided in the property for three years. The DGT responds that only improvements or extensions count towards the acquisition value, whereas repairs do not, and that the exemption depends on whether the change of residence is an unavoidable necessity.
Cuestión planteada 1º Si las actuaciones realizadas en la vivienda se pueden considerar mayor valor de adquisición a efectos del cálculo de la ganancia patrimonial.
El valor de adquisición incluye el importe real de compra, las inversiones y mejoras, y los gastos y tributos inherentes, excluyendo intereses. Las mejoras o ampliaciones son las que aumentan la capacidad, habitabilidad o vida útil del inmueble, mientras que las reparaciones y conservaciones destinadas a mantener el uso normal no forman parte del valor de adquisición. Para la exención por reinversión, si no se cumplen los tres años de residencia, el cambio de domicilio debe responder a una circunstancia que lo exija necesariamente, no siendo la voluntad de vivir en una casa más grande o la formación de una pareja de hecho una causa automática de exención.
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