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The inquirer asks whether the reinvestment exemption can be applied to the construction of a home after having made reservation payments prior to selling their primary residence. The DGT rules that this is possible provided that the reinvestment deadlines are met and the construction is completed within the legally established timeframe.
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.
Para aplicar la exención en la construcción de una vivienda, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe obtenido por la venta a la construcción en el plazo de dos años (anteriores o posteriores a la venta). 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones legales. No es necesario que los fondos usados para la nueva vivienda sean los mismos obtenidos por la venta de la anterior, siempre que se cumpla el importe y los plazos.
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