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V1258-21 6 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

The reinvestment exemption does not apply to the portion of the dwelling that was leased for tourism purposes

The taxpayer asks whether the exemption for the reinvestment of the primary residence may be applied after having leased rooms of their house for tourism use. The DGT responds that the exemption is not applicable to the proportional part of the gain corresponding to the leased areas.

The question raised

Whether, in the event of the disposal of the dwelling, the reinvestment exemption provided for in Article 38 of the LIRPF would be applicable.

The DGT's ruling

The reinvestment exemption requires the dwelling to be a primary residence, which implies continuous residence for at least three years. As part of the dwelling has been leased for tourism purposes, the exemption cannot be applied to the proportional part of the capital gain corresponding to said leased portion. For the part of the dwelling used privately, the exemption shall be possible if the requirements for primary residence and reinvestment are met.

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