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A taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied if rooms are rented out in the new property. The Directorate General for Taxes (DGT) ruled that only the proportional share of the capital gain corresponding to the part of the property used for private purposes can be exempt from tax.
Cuestión planteada 1. ¿Puede aplicar la exención por reinversión en vivienda habitual pese a alquilar habitaciones en la nueva vivienda adquirida?
Para acogerse a la exención, la vivienda debe ser la residencia habitual del contribuyente, lo que requiere una residencia continuada de al menos tres años. En caso de reinversión parcial, como el alquiler de habitaciones, solo se excluirá de gravamen la parte proporcional de la ganancia patrimonial que corresponda a la cantidad efectivamente invertida en la parte de la vivienda que el contribuyente utilice de forma privada, incluyendo zonas comunes. Los rendimientos por el alquiler de habitaciones se consideran rendimientos del capital inmobiliario.
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