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The applicant asks whether the reinvestment exemption for primary residences can be applied when building a new home on a previously purchased plot of land. The DGT rules that, according to 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 nueva vivienda habitual, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe obtenido por la venta de la vivienda anterior a la construcción de la nueva dentro del plazo de dos años (anteriores o posteriores a la venta); y 2) que las obras finalicen en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones por causas excepcionales o concurso del promotor. La adquisición del solar dentro de los dos años anteriores a la transmisión de la vivienda precedente se tiene en cuenta para el importe reinvertido.
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