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The consultant asks whether purchasing a loft to convert it into a habitual residence allows reinvestment exemption. The DGT responds that any building can be considered a habitual residence if adapted or capable of being adapted, and residence requirements are met.
Question posed: Whether said real estate meets the conditions to be considered a primary residence and thus qualify for the exemption for reinvestment in a primary residence.
For the exemption due to reinvestment, both the transferred and the acquired property must be the habitual residence. The concept of habitual residence includes any building, even if it does not comply with urban planning regulations or its registry classification is different. If a commercial premises is adapted or is capable of being adapted as a dwelling and is effectively and permanently inhabited, it may be considered a habitual residence. The proof of effective residence is a matter of fact that must be proven by the taxpayer.
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