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A taxpayer inquired whether they could apply the primary residence reinvestment exemption if the new home (under construction) was paid for more than two years after the sale of the previous one. The DGT ruled that this is not possible if the amount is not reinvested within the legal timeframe.
Cuestión planteada Si en su caso resulta de aplicación la exención por reinversión.
Para la exención por reinversión en construcción, se debe cumplir una doble condición: aplicar la totalidad del importe percibido a la construcción dentro del plazo de dos años desde la venta, y que la obra finalice en un plazo no superior a cuatro años desde el inicio de la inversión. Si el pago íntegro se realiza fuera del plazo de dos años, no se considera importe reinvertido y no procede la exención.
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