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The applicant asks whether the reinvestment exemption can be applied to a new property registered as commercial premises but which holds a certificate of occupancy. The DGT rules that although commercial premises are intended for economic activity, if they are converted and used as a primary residence, they may meet the requirements for the exemption.
Cuestión planteada Posibilidad de considerar el local como vivienda habitual, y permitir acogerse a la exención por reinversión en vivienda habitual.
Para la exención por reinversión, la edificación debe ser la residencia habitual del contribuyente, independientemente de su calificación en el Registro de la Propiedad. Un local puede considerarse vivienda habitual si está acondicionado o es susceptible de serlo como vivienda y se cumplen los requisitos de titularidad, residencia efectiva y permanencia. La acreditación de que el local es la vivienda habitual es una cuestión de hecho que debe probar el contribuyente.
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