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The taxpayer asks whether the sale of their primary residence to fund the construction of a new one is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains that to apply the construction exemption, specific reinvestment and construction completion deadlines must be met.
Question posed: Whether the capital gain derived from the sale of their habitual residence is exempt from taxation.
For the exemption due to reinvestment in construction, a dual condition must be met: 1) applying the entirety of the amount obtained to the construction within a period of two years (prior to or following the sale) and 2) that the works are completed within a period not exceeding four years from the start of the investment. The jurisprudence of the Supreme Court equates construction with acquisition provided these deadlines are respected. Furthermore, the dwelling must effectively be the habitual residence of the taxpayer, which must be proven by continuous residence and not merely by registration in the municipal register.
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