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A person selling their share of a rural property containing a dwelling has enquired whether the transaction is subject to municipal capital gains tax (IIVTNU) and whether the reinvestment exemption for another primary residence can be applied. The DGT has determined that the IIVTNU does not apply as the land is rural, and the exemption is not applicable because the property being transferred is not the taxpayer's primary residence.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.
La transmisión de terrenos con consideración de rústicos a efectos del IBI no está sujeta al IIVTNU. Respecto al IRPF, la exención por reinversión solo aplica si la vivienda transmitida es la vivienda habitual del contribuyente. Al no ser la vivienda de la finca la residencia habitual según los requisitos legales, no se puede aplicar dicha exención.
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