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The applicant inquired whether the two-year period for reinvesting proceeds from the sale of their principal residence could be extended due to circumstances beyond their control, or if a notary deed would suffice to meet the requirement. The DGT ruled that the deadline is strict and does not allow for extensions, nor is a notary deed considered a reinvestment without the legal acquisition of the property.
Cuestión planteada 1º Posibilidad de ampliar el plazo de dos años para reinvertir, manteniendo el derecho a exonerar de gravamen la ganancia patrimonial generada en la transmisión de la vivienda habitual, considerando los retrasos no imputables a la consultante. En caso negativo, si se cumplirían con los requisitos mediante la formalización de un Acta de Manifestación ante notario, donde el cónyuge con plenas capacidades detalla que en un plazo breve desde la resolución del Juzgado la venta se llevará a cabo.
Para la exención por reinversión, la adquisición de la nueva vivienda debe producirse dentro de los dos años posteriores a la transmisión de la anterior. La normativa no prevé ampliaciones de este plazo por las causas alegadas. Asimismo, la formalización de un acta ante notario no constituye la adquisición jurídica de la vivienda, por lo que no cumple el requisito de reinversión. Por último, las obras realizadas antes de ejercer la opción de compra no computan como importe reinvertido al no ser titular del pleno dominio.
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