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A taxpayer inquired whether they could apply for the primary residence reinvestment exemption after selling their home and using the proceeds to build a new one on their own land. The Directorate General of Taxes (DGT) ruled that, in accordance with Supreme Court jurisprudence, construction is treated as an acquisition provided that the works are completed within four years of the start of the investment.
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 nueva vivienda habitual, deben cumplirse dos condiciones: primero, reinvertir la totalidad del importe obtenido en la venta de la vivienda anterior en un plazo de dos años (anteriores o posteriores a la transmisión); segundo, 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. La jurisprudencia del Tribunal Supremo asimila la construcción a la adquisición siempre que se respeten estos plazos del artículo 55 del RIRPF (redacción vigente a 31 de diciembre de 2012).
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