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A taxpayer inquired whether a property used for tourist rentals and subsequently inhabited could be classified as a primary residence for the purpose of the reinvestment exemption. The Directorate General for Taxes (DGT) ruled that the exemption applies only to the proportional part of the property that has been used privately and as a primary residence.
Cuestión planteada Si, en el caso de venta de la vivienda y reinversión en una nueva vivienda habitual, podría considerarse la transmitida como vivienda habitual a los efectos de aplicar la exención por reinversión.
Para la exención, la vivienda debe ser residencia continuada durante al menos tres años. Si parte de la vivienda se destina al arrendamiento, no se podrá aplicar la exención a la parte proporcional de la ganancia correspondiente a la zona arrendada. La exención solo podrá aplicarse a la parte de la vivienda utilizada de forma privada, incluyendo zonas comunes, siempre que se cumpla el requisito de residencia continuada de más de tres años.
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