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V1361-18 24 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Reinvestment exemption may apply if a commercial premises or loft is converted and used as a primary residence

The inquirer asks whether the reinvestment exemption for a primary residence can be applied when purchasing a loft registered as industrial land. The DGT rules that if the premises are converted and effectively used as a residence, they may be considered a primary residence for these purposes.

The question raised

Possibility of considering the loft as a habitual residence and allowing the application of the exemption for reinvestment in a habitual residence.

The DGT's ruling

The concept of habitual residence includes any building, even if it does not comply with urban planning regulations or its land is not residential. For a commercial premises or loft to be considered a habitual residence, it must be adapted or capable of being adapted as such, and must meet the requirements of ownership, effective residence, and permanence. The accreditation that the premises constitutes the habitual residence is a matter of fact that must be proven by the taxpayer.

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