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The taxpayer asks whether purchasing two parking spaces alongside two connected properties can be considered the acquisition of a primary residence to apply the reinvestment exemption. The DGT rules that this is possible if they are acquired in the same transaction, delivered simultaneously, and are for private use.
Cuestión planteada - Si la compra de los dos aparcamientos tiene la consideración de adquisición de vivienda habitual, a efectos de aplicar la reinversión de acuerdo con lo establecido en el artículo 41 del Reglamento del Impuesto.
La adquisición de dos plazas de garaje puede asimilarse a la de vivienda habitual si se encuentran en el mismo edificio y se adquieren en el mismo acto, con entrega simultánea y uso privativo. Para la exención por reinversión, el coste de las obras de rehabilitación debe exceder el 25 por ciento del precio de adquisición de todos los inmuebles que constituyen la vivienda habitual (viviendas y aparcamientos).
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