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The consultant asks about the timeframes for claiming the reinvestment exemption for a primary residence when the new property is a future construction. The DGT clarifies that two conditions must be met: reinvesting the amount within two years and completing the construction within four years from the start of investment.
Cuestión planteada Aplicación de la exención por reinversión del artículo 38 de la LIRPF e inicio del cómputo del plazo para finalizar las obras.
Para aplicar la exención por reinversión en construcción de vivienda, se debe cumplir una doble condición: 1) aplicar la totalidad del importe percibido por la venta de la antigua vivienda a la construcción de la nueva dentro del plazo de dos años. 2) que la nueva vivienda se construya en los plazos del artículo 55 del RIRPF (redacción de 2012), lo que implica que las obras deben finalizar en un plazo no superior a cuatro años desde el inicio de la inversión. El plazo de cuatro años se computa desde que se realiza el primer pago destinado a la construcción que se considere importe reinvertido.
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