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The taxpayer asks whether the acquisition of a property under construction is considered to have taken place at the time of reservation or at the signing of the deed for the purposes of reinvestment relief. The DGT clarifies that, according to case law, construction is treated as an acquisition provided it is completed within four years from the start of the investment.
Cuestión planteada - A efectos de la aplicación de la citada exención, en qué momento se entiende adquirida la nueva vivienda, en la fecha en la que se realiza la reserva o en la fecha en la que se otorgue la correspondiente escritura.
Para aplicar la exención por reinversión en construcción, deben cumplirse dos condiciones: 1) reinvertir el importe obtenido en la venta de la vivienda anterior en la construcción de la nueva dentro del 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 que se considere importe reinvertido. Los pagos realizados fuera del plazo de dos años anteriores a la venta de la vivienda antigua no se consideran importe reinvertido.
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