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The consultant asks whether reinvestment exemption can be applied when building a new home (self-construction) before selling the current one. The DGT responds that it is possible as long as the reinvestment and construction completion timelines set by case law are met.
Cuestión planteada Requisitos y plazo para aplicar la exención por reinversión en vivienda habitual del artículo 38.1 de la LIRPF en el supuesto de autopromoción antes que venta.
Para aplicar la exención en la construcción de una vivienda, deben cumplirse dos condiciones: 1) reinvertir la totalidad del importe obtenido en la venta de la vivienda anterior en un plazo de dos años (anteriores o posteriores a la venta) y 2) que la obra finalice en un plazo no superior a cuatro años desde el inicio de la inversión. El plazo de cuatro años se computa desde el primer pago realizado para la construcción que se considere importe reinvertido. En caso de reinversión parcial, solo se excluirá la parte proporcional de la ganancia.
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