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The consultant asks from what date the two-year period for the reinvestment exemption in a habitual home applies in a case of self-promotion prior to sale. The DGT responds that reinvestment can be carried out within two years before or after the transfer of the habitual home.
Question raised: Date from which the two-year period for reinvestment is computed for the purpose of applying the exemption for reinvestment under Article 38 of the Personal Income Tax Law in a case of self-promotion prior to sale.
For the reinvestment exemption, the transfer of the dwelling must be carried out within two years following the acquisition of the new dwelling. In cases of self-promotion, the acquisition date is the date of completion of the works, which must be substantiated with valid means of proof. If the completion date cannot be substantiated, the date of the deed of declaration of new construction shall be taken.
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