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The taxpayer inquired whether the reinvestment exemption applies when selling a non-primary residence and if energy efficiency works are deductible. The Directorate General for Taxes (DGT) ruled that the exemption does not apply as the transferred property is not the taxpayer's primary residence, and that deductions depend on meeting specific requirements regarding the works and energy certificates.
Cuestión planteada Si resulta de aplicación la exención por reinversión. Asimismo, si puede acogerse a la deducción por obras de mejora de la eficiencia energética de dicha vivienda.
La exención por reinversión requiere que tanto la vivienda transmitida como la adquirida tengan la consideración de vivienda habitual. Al no residir el consultante en la vivienda que vende, no puede acogerse a dicha exención. Respecto a las deducciones por eficiencia energética, su aplicación está condicionada al cumplimiento de los requisitos de las obras y la obtención de los certificados de eficiencia energética correspondientes según la DA 50ª de la LIRPF.
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