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A taxpayer inquired whether the two-year period for selling a former residence and applying the reinvestment exemption could be extended due to legal proceedings preventing the sale. The Directorate General of Taxes (DGT) ruled that the regulations do not provide for any extensions to this deadline.
Cuestión planteada Al estar pendiente de resolución judicial un incidente de inejecución de sentencia relacionado con el otorgamiento de una licencia municipal de legalización de obras en la que constituyó su vivienda habitual, procedimiento judicial que según la consultante le imposibilita la venta de la vivienda dentro del plazo de dos años exigidos por la normativa del IRPF para acogerse a la exención por reinversión, se pregunta si debido a tal imposibilidad puede excederse el referido plazo
Para que la ganancia por la transmisión de la vivienda habitual esté exenta, la reinversión debe realizarse en el plazo de dos años anteriores o posteriores a la enajenación. Si la venta de la vivienda antigua no se efectúa dentro de ese plazo de dos años respecto a la adquisición de la nueva, no resulta operativa la exención, ya que la normativa no contempla prórroga alguna del plazo.
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