¿Qué es vivienda habitual?. Reinversión
 
 

El artículo 54.1 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, recoge el concepto de vivienda habitual, estableciendo que “con carácter general se considera vivienda habitual del contribuyente la edificación que constituya su residencia durante un plazo continuado de, al menos, tres años”.
 
Para considerar que la vivienda constituye la residencia habitual desde su adquisición, “…debe ser habitada de manera efectiva y con carácter permanente por el propio contribuyente, en un plazo de doce meses, contados a partir de la fecha de adquisición o terminación de las obras”.

Conforme con dicha definición dentro del concepto de vivienda habitual regulado en el IRPF se incluye todo tipo de edificación, aun cuando ésta no cumpla con la normativa urbanística propia de la misma o se ubique en un suelo que no disponga de la calificación requerida para edificar, con independencia de la calificación que pudiera tener en el Registro de la Propiedad. Ahora bien, para que la edificación pueda ser considerada como vivienda habitual ha de estar acondicionada o susceptible de ser acondicionada como vivienda, y reunir los requisitos de titularidad, residencia efectiva y permanencia por parte del contribuyente requeridos por la normativa del Impuesto.

Por ejemplo, las edificaciones que vienen denominándose “espacios o locales profesionales” o “Loft” son, según la normativa del sector, espacios destinados a actividad industrial o económica.

De acuerdo con lo anterior, si se destinara dicho espacio a residencia habitual, al haberlo acondicionado como vivienda, podrá disfrutar de cuantos beneficios fiscales establezca el IRPF para las viviendas habituales con carácter general, con las mismas condiciones y limitaciones.

En cuanto a la forma de acreditar que el local constituye su vivienda habitual podrá realizarse, según dispone el artículo 106 de la Ley General Tributaria (Ley 58/2003, de 17 de diciembre), por cualquier medio de prueba admitido en Derecho. Correspondiendo valorar la prueba a los órganos de gestión e inspección de la Administración Tributaria.

Siendo así por ejemplo, podrá acogerse a la exención de la ganancia patrimonial generada en la transmisión de su precedente vivienda habitual, conforme lo dispuesto en el artículo 41 del RIRPF, el cual, entre otras, dispone:

"1. Podrán gozar de exención las ganancias patrimoniales que se pongan de manifiesto en la transmisión de la vivienda habitual del contribuyente cuando el importe total obtenido se reinvierta en la adquisición de una nueva vivienda habitual, en las condiciones que se establecen en este artículo. Cuando para adquirir la vivienda transmitida el contribuyente hubiera utilizado financiación ajena, se considerará, exclusivamente a estos efectos, como importe total obtenido el resultante de minorar el valor de transmisión en el principal del préstamo que se encuentre pendiente de amortizar en el momento de la transmisión.
(…).

Para la calificación de la vivienda como habitual, se estará a lo dispuesto en el artículo 54 de este Reglamento.

2. La reinversión del importe obtenido en la enajenación deberá efectuarse, de una sola vez o sucesivamente, en un período no superior a dos años.
(…).

Cuando, conforme a lo dispuesto en los párrafos anteriores, la reinversión no se realice en el mismo año de la enajenación, el contribuyente vendrá obligado a hacer constar en la declaración del Impuesto del ejercicio en el que se obtenga la ganancia de patrimonio su intención de reinvertir en las condiciones y plazos señalados.
(…)

3. En el caso de que el importe de la reinversión fuera inferior al total obtenido en la enajenación, solamente se excluirá de gravamen la parte proporcional de la ganancia patrimonial que corresponda a la cantidad efectivamente invertida en las condiciones de este artículo.

4. El incumplimiento de cualquiera de las condiciones establecidas en este artículo determinará el sometimiento a gravamen de la parte de la ganancia patrimonial correspondiente.

En tal caso, el contribuyente imputará la parte de la ganancia patrimonial no exenta al año de su obtención, practicando declaración-liquidación complementaria, con inclusión de los intereses de demora, y se presentará en el plazo que medie entre la fecha en que se produzca el incumplimiento y la finalización del plazo reglamentario de declaración correspondiente al período impositivo en que se produzca dicho incumplimiento.”

 
>>>> Comentarios (18)
 
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New
Hello, i've been dating my bfryoiend for nearly three years now. We don't live together and that we see one another once to two times per week and text more often than not whenever we arent together. Allow me to begin by saying i appreciate any advice, even when it's harsh. I believe my bfryoiend and that i both require a reality check. At first in our relationship, everything was honestly perfect, the very first year we never fought against. Now, as the years have worn, we've began taking one another as a given. A couple of reasons for him are all of a sudden disturbing me that didnt bother me much before. 1. He doesn't work and dropped from college (He dropped out since it got too costly) and that he literally plays xbox 360 All Day Long. dont misunderstand me, i love game titles too, nevertheless its become to the stage with him he never calls me any longer. We accustomed to talk each and every evening religiously, around 10 pm to have an hour approximately. She got his xbox 360 about last year, and telephone calls have gradually reduced. Whenever i attempt to speak to him relating to this, he states oh im sorry but cant you realize its something i love to do? and that i are evident, im glad he's a spare time activity. However when he is doing that hobby all day long after which cant take some but from his time on xbox 360 accept his buddies to me, it might be an issue. 2. We're both bad at interacting, which is most likely just a little more difficult to repair. I cry A Great Deal. When im sad, when im frustrated, happy angry, etc. which really annoys him if it is about something he thinks is stupid. If a person died or maybe i acquired inside a fight with my closest friend or something like that he'll comfort me, but when i cry about our relationship problems, he states do not be stupid, youre crying over nothing which is among his defects in interacting. He's bipolar and will get mad after i attempt to explain my feelings, and that he states hurtful stuff that i understand he does not mean, and apologizes later on. Its exactly that whenever we attempt to talk, if i only say something he does not wish to hear for example Are you able to consider using a little harder to locate a job? hes like stop nagging me, i'll eventually . Also, he strings me along. You are aware how before i stated he does not call me any longer? Well, one other issue with that's he states such things as we'll talk in a whileInch or we are able to talk on wednesday as well as such things as we'll spend time friday and that we finish up chilling out on saturday rather, really reach me. I honestly play the role of the very best girlfriend, but may i seem like im never enough. Which results in another subject that bothers me, despite the fact that it shouldnt. 3. Porn. I absolutely CANNOT stand the thought of him moving away from with other women. It can make me seem like i am not great in mattress, or they have somthing which i do not have, things along individuals lines. whenever i request him, hes honest beside me and informs me once the before he viewed it had been etc. The thing is, he's sleep problems during the night so he masturbates a great deal (And also, since i dont accept him, i cant help) he eventually ends up watching porn. He's explained he's attempted to prevent, consider he makes empty promises with telephone calls, i understand he wont. But he is still honest about this. However it sooooo affects my feelings. Ok, i suppose im done penning this essay here because my hands are sore. Sorry it was such a long time but ANY advice is greatly appreciatd. BTW, please please PLEASE dont let me know to dump him. It is not a choice, i really like him and im asking this therefore we makes it work. Thanks. http://ucuzux.com [url=http://yopmshyd.com]yopmshyd[/url] [link=http://zxubphzoi.com]zxubphzoi[/link]

Ayrie
she never wants to meet me, but also doesn't want me around their son. I don't unasertdnd how she can be so judgmental of someone she doesn't know. I mean, I've put myself in her shoes and can unasertdnd to an extent, because I'm pretty sure she's still in love with my boyfriend, which i also unasertdnd and don't ruffle my feathers about. i mean, they had a baby together. And any mother would be threaded by a new woman in their child's life, but I feel she could have been a bit more mature. She's been around me since, but barely looks at me and just has an empty, blank expression on her face. And on thanksgiving after being around me during drop off/pick up she texted my boyfriend it disguists me when she touches my son. she needs to learn her god damn boundaries and respect me. he is MY son, not hers! I feel I do respect her as much as i possibly can without her ever acknowledging me. And boundaries are something I am constantly aware of when she is around. I KNOW that he is her son and I am as unasertdnding as I can be. i don't even hold him when she is around. all i did was play peek a boo one time in front of her and he laughed at me really hard. You'd think she'd be happy that the father of her son is dating someone who cares about their son instead of resenting him or being disinterested in him or jealous of him (I've read about a lot of girlfriend's being that way toward the child ). I've been nothing but nice. I never get jealous if she has to communicate with my boyfriend, because I unasertdnd and accept that she is a part of his life, and now mine, forever and they need to co-parent and get along for their son's sake, I love their son and am good to him, I offer her a beverage and offer help getting the stroller to her car when she comes to get the baby (she always refuses both). I just want her to at least be cordial with me before their son is old enough to unasertdnd tension. He is NUMBER ONE and I want healthy relationships in front of him. I mean, I don't expect us to go to Starbucks and the movies together, just be cordial. Is she threated by the amount of time I'm around him (I'm around him a lot because it's 50/50 custody)? Should I confront her and tell her that all I want is what's best for her child and that I have no ill feelings toward her and that I would never try to over step her as a mother? Or should I sit back and let it play out until I've been with my boyfriend for longer? Am I trying too hard? I dont want to ignore her and have her think i'm a beeotch. I just want her approval and I want to do the right thing being the girlfriend of a father. It can be a tough place to be, but I love my boyfriend and his son with all my heart and really did think about what I was signing up for before diving in. Answers from baby mamas (sorry for the term) and other girlfriends of fathers would be great!!I've actually known his child since quite awhile before we were dating while we were still friends. And we actually live together. In out own apartment. Sorry if that makes me a bad person. I thought I was actually being very mature about her in not hating her off the bat and caring about their son. I guess there is no way to do things right when you're the girlfriend. I rest my case on it. He is 9 months, not 5. Things would be different if he was an older child.And not to mention, why is it ok for HER boyfriend to be around their son when they've been dating for even less time than my boyfriend and I? Yet I disguist her. Mothers can get away with murder compared to fathers apparently, even with 50/50 custody.. What a biased world we live in. http://aktvps.com [url=http://cirvnmivnmx.com]cirvnmivnmx[/url] [link=http://huoqmywqwnz.com]huoqmywqwnz[/link]

Popoy
Ambientes despejados ,limpios ,serenos para una<a href="http://kfonvzrymgr.com"> vediinva</a> en la que la luminosidad y la moderacif3n resultan elementos protagonistas.Me encanta el toque dorado de las hornacinas de la primera imagen quebrando la neutralidad de los colores ,son maravillosas!!Un abrazo muy grande Cecilia y feliz martes.

Niyasnass
Hola Pilar,Estoy segura de que los hay,pero <a href="http://updnrwzytq.com">pisneo</a> que estas casas a la hora de hacer los reportajes las maquillan un poco para darles el estilo tan limpio y austero que vemos.Que pases feliz tarde,nos quedan unas horas de descanso y relax,Bss

Toka
Hola Cecilia! gracias por pasar por mi blog y dejar tan lindo cntromaeio.Que9 lindas fotos tiene tu blog, con ambientes que invitan a sof1ar. Una de mis pasiones es la decoracif3n ased que disfruto mucho de estas ime1genes.Si tuviera la posibilidad de cambiar de rumbo en la decoracif3n de mi casa casi seguramente sereda una tendencia al blanco, al shabby chic.Saludos!!

Ricky
gracias por el comentario que deastje en mi blog, el tuyo si que es un sef1or blog con todas las letras.yo he vendido muebles durante 9 af1os y estoy deacuerdo de que la decoracif3n en blanco queda muy romantico ademe1s a med me gusta combinarlo con telas rfasticas en azulitos y cremas. un saludo.

Jigs
We been togeather for six seevral weeks, we like one another already, however i cant get an adequate amount of her. Basiclly, I wanna understand what are the a few things i can perform to become her Best and last boyfriend whom she cant get an adequate amount of? Thanks ahead of time.

Sarah Woods
Hola todos, mi nombre es Sarah Woods, de Estados Unidos, sólo quiero compartir un gran testimonio de cómo el Dr. Solución mí y mi familia ayudó. Mi marido importa lo bueno de China. 10 contenedores llenos de bienes por valor de 20 millones de dólares fueron incautados al lobo sin razones reales. Mi marido casi se volvió loco, frustrado. Alguien nos dijo sobre el Dr. soluciones, que nos pusimos en contacto y le dijeron que nuestra situación. Era tan fácil para él hacerlo. dentro de 24 horas de haber recibido una llamada del lobo para venir y limpiar nuestras mercancías inmediatamente !!! Todo gracias a la Dra solución. Nunca he visto nada tan real. Él es un verdadero negocio. Usted lo puede probar.

También puede ayudar con lo siguiente:
(1) SI QUIERES TU CHICA EX / NOVIO PARA VOLVER VOLVER A USTED
(2) Si usted quiere que su esposo / esposa VOLVER
(3) SI QUIERES SER PROMOVIDO EN OFICINA
(4) Si usted quiere que su hombre o mujer que le ama solamente
(5) SI QUIERES UN NIÑO (esterilidad / estéril)
(6) SI QUIERES SER RICO
(7) Si usted quiere que su marido / esposa sea tuyo para siempre
(8) Si desea recuperar su dinero estafado
(9) Tener un Matrimonio retraso
(10) SI QUIERES GANAR UN CASO TRIBUNAL
(11) SI USTED ES UN yonqui y quiere dejar
(12) SI USTED NO PUEDE impregnar UNA MUJER (estéril)
(13) curar todo tipo de enfermedades
(14) cura completa para el VIH / SIDA
Y más...
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CARLOS
para sacarlos el lunes

juan mendoza
Buenas tardes, tengo una duda sobre la vivienda que compre en Marzo, se compro con intencion de que fuese primera vivienda, pero al comprobar el gasto que llevamos en gasolina debido a que esta 7 Km. mas lejos de nuestro trabajo, hemos decidido en quedarnos en la que vivimos, figura como primera vivienda a efectos de escrituración, mi pregunta es, si podria alquilarla, y si la vivienda habitual tiene algún beneficio a la hora de escriturar. Un Saludo

Maite
Mi situación es la ss:
Tengo una casa en Cádiz;en 2007 me separo y vuelvo a Galicia(mi tierra natal) a vivir con mi hija pagando un alquiler.La casa sigue figurando como habitual para mi ex,aunque yo pago hipoteca,ibi ,etc.Vendemos la casa en 2011...puedo hacer algo para reinvertir el dinero.La situación es a todas luces injusta dado que no dejé mi casa por capricho.¿Que puedo hacer para que la Agencia Tributaria lo tenga en cuenta?
Muchas gracias

luisa
Hola, quisiera que me sacaran de unas dudas:
Compramos nuestra vivienda habitual en el año 2006, en la estuvimos viviendo hasta mediados del 2010.-

Por motivos de trabajo nos desplazamos a otra localidad, donde compramos una vivienda que el coste es de 158.000 € en vez de cancelar el importe pendiente de la primera vivienda, dimos un primer pago para la que va a ser nuestra vivienda habitual, estamos haciendo pagos mensuales de 1080 €.-

Mi pregunta es, si vendemos nuestra primera vivienda, estos pagos efectuados nos valdrían como reinversion de la venta, aunque se comprara antes de vender la primera.-

Fui a un asesor, e dice que la reinversion cuenta con dos años anteriores a la venta o posterios, tengo mis dudas, gracias por vuestra ayuda

SERAFIN DIEGUEZ
Buenos días:
En Noviembre 2008 se aprobaron medidas especiales por la que los que adquirieron viviendas en el 2006-2007-2008, tienen de plazo para vendar la antigua hasta el 31-12-2010 manteniendo la execion fiscal por la ganancia patrimonial. Es cierto ?... donde se puede consultar ?

un saludo

 
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Prestación de jubilación de mutualidades de prestación social
Fiscalidad de los futuros
Ampliación de vivienda habitual
Peculiaridades de la Fiscalidad de las EPSV
Fiscalidad de cancelaciones de préstamos hipotecarios
 
 

 

 

 

 
     
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