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A taxpayer inquired whether the sale of part of their property (a registered estate used as a courtyard) is exempt from Personal Income Tax (IRPF) if the proceeds are reinvested in another primary residence. The Directorate General for Taxes (DGT) stated that to qualify for the exemption, the taxpayer must have held full ownership of the property for at least three continuous years.
Cuestión planteada Si la posible ganancia patrimonial generada en la transmisión de la parte de la vivienda segregada está exenta a efectos del IRPF.
Para aplicar la exención por reinversión, la vivienda transmitida debe haber sido residencia habitual durante al menos tres años continuados desde su adquisición por el contribuyente, computándose solo el periodo en que se ostenta el pleno dominio. En el caso de anexos o partes que no constituyen la vivienda propiamente dicha, para que su venta esté exenta, su adquisición debe haberse realizado conjuntamente con la vivienda. La calificación de la edificación como vivienda no depende de su calificación urbanística, pero debe estar acondicionada o ser susceptible de estarlo.
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