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A taxpayer inquired about the consequences of failing to meet the requirements for the exemption due to reinvestment in a primary residence. The DGT indicates that non-compliance requires the filing of a supplementary tax return including the non-exempt gain and late payment interest.
Question posed: Taxation of capital gains in the event of non-compliance with the requirements provided for in Article 38 of the LIRPF.
Failure to comply with the conditions for the reinvestment exemption determines the taxation of the corresponding portion of the capital gain. The taxpayer must file a supplementary tax return for the year in which the gain was obtained, including the non-exempt portion and late payment interest. For the calculation of deadlines, the suspension of time limits due to the COVID-19 crisis, as established in Royal Decree-Laws 463/2020 and 15/2020, must be taken into account.
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