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The query asks whether both the purchase price and renovation costs can be included for the exemption on reinvestment in a primary residence. The DGT rules that the reinvested amount includes the purchase price and acquisition costs, and that renovation works may be included if they qualify as rehabilitation under legal requirements.
Cuestión planteada Si a efectos de la aplicación la exención por reinversión puede considerarse importe reinvertido tanto las cantidades satisfechas por la compra de la vivienda matriz como las cantidades abonadas en concepto de obras (ya sean las satisfechas con carácter previo como aquellas que resultan posteriores a la división horizontal).
El importe reinvertido comprende el precio de compraventa y los gastos inherentes a la adquisición. Las obras pueden considerarse rehabilitación si su objeto principal es la reconstrucción de elementos estructurales (estructuras, fachadas o cubiertas) y su coste excede el 25% del valor de la edificación. Si las obras no cumplen estos requisitos de rehabilitación, solo se entenderán reinvertidas las cantidades destinadas a la adquisición de la vivienda.
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