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The inquirer asks whether improvement works on their former home can increase its acquisition value and whether a prefabricated house can be considered a primary residence for the reinvestment exemption. The DGT rules that improvements or extensions do count towards the acquisition value, whereas repairs do not, and that a prefabricated house may qualify as a primary residence if it meets habitability and residency requirements.
Cuestión planteada 1º Consideración de las obras de mejora realizadas en su anterior vivienda habitual como mayor valor de adquisición a efectos del cálculo de la ganancia patrimonial generada por la venta de la misma.
Las inversiones que supongan una ampliación o mejora (aumento de capacidad, habitabilidad o vida útil) forman parte del valor de adquisición, mientras que los gastos de reparación y conservación no. Una vivienda prefabricada puede considerarse edificación y, por tanto, vivienda habitual si está acondicionada para ello y se cumplen los requisitos de titularidad, residencia efectiva y permanencia. Para acogerse a la exención por reinversión, la nueva vivienda debe cumplir los requisitos de vivienda habitual y la reinversión debe realizarse en los plazos legales.
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