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The applicant inquired whether a property registered as a 'tourist apartment' with a 'leisure/hospitality' use could be considered a main residence for the purpose of the reinvestment exemption. The DGT ruled that the registry or cadastral classification does not prevent it from being a main residence, provided it is suitably equipped for living and all residency requirements are met.
Cuestión planteada Si dicho inmueble reúne las condiciones para considerarlo vivienda habitual y poder así beneficiarse de la exención por reinversión en vivienda habitual.
El concepto de vivienda habitual incluye cualquier edificación, aunque no cumpla la normativa urbanística o tenga otra calificación en el Registro de la Propiedad. Para ser considerada vivienda habitual, la edificación debe estar acondicionada o ser susceptible de serlo como vivienda. Además, debe concurrir la titularidad, residencia efectiva y permanencia del contribuyente. La acreditación de estos hechos es responsabilidad del contribuyente y será valorada por la Administración.
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