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The consultant asks whether carrying out renovation works (windows, radiators, insulation, boiler and blinds) in a new home qualifies as rehabilitation for the reinvestment exemption. The DGT responds that such works do not qualify as rehabilitation if their main purpose is not the reconstruction of structural elements, facades or roofs.
Cuestión planteada Saber si dichas obras tienen la consideración de rehabilitación y por tanto considerarse importe reinvertido a efectos de la exención del artículo 38.1 de la LIRPF
Para que las obras se consideren rehabilitación y permitan la exención, deben tener por objeto principal la reconstrucción mediante la consolidación y tratamiento de estructuras, fachadas, cubiertas u otras análogas. No se incluyen en este concepto las obras de mejora o reforma como la modernización de instalaciones de calefacción, gas, carpintería o redistribución del espacio. Además, el coste global debe exceder el 25 por ciento del valor de la edificación. Si no es rehabilitación, solo se consideran reinvertidas las cantidades destinadas a la adquisición.
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