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A taxpayer has enquired whether they can apply for the reinvestment exemption for the construction of a new home following the sale of their primary residence. The Directorate General of Taxes (DGT) clarifies that, in accordance with Supreme Court case law, construction must be completed within four years of the start of the investment for the capital gain to be exempt.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención por reinversión en la construcción de una futura vivienda habitual, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe obtenido en la venta a la construcción dentro del plazo de dos años, y 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones por causas excepcionales o concurso del promotor. En caso de copropiedad, la exención se aplicará proporcionalmente al porcentaje de titularidad de cada uno.
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