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A taxpayer inquired whether signing a deposit agreement (contrato de arras) within the two-year period is sufficient to qualify for the primary residence reinvestment exemption. The Directorate General of Taxes (DGT) ruled that the acquisition must be legally formalised and a private document is not enough.
Cuestión planteada Si en tal caso resulta de aplicación la exención por reinversión en vivienda habitual.
La exención requiere que la reinversión se efectúe en un plazo no superior a dos años desde la transmisión. La adquisición de la vivienda debe entenderse en sentido jurídico conforme al Código Civil, donde la entrega equivale al otorgamiento de escritura pública. Un contrato de arras no es sinónimo de adquisición, ya que el documento privado no transfiere el dominio sin la tradición de la cosa. Si la adquisición no se produce dentro del plazo, se pierde el derecho a la exención.
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