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A taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied after selling their home and purchasing land for construction, given pandemic-related delays. The Directorate General for Taxes (DGT) ruled that two conditions must be met: the funds must be reinvested within two years, and construction must be completed within the statutory four-year period (subject to permitted extensions).
Cuestión planteada Si resulta de aplicación la exención por reinversión en vivienda habitual.
Para la exención en construcción de vivienda futura, se debe cumplir una doble condición: 1) aplicar la totalidad del importe obtenido a la construcción en el plazo de dos años desde la venta de la vivienda anterior. 2) que la construcción finalice en el plazo de cuatro años desde el inicio de la inversión, según el artículo 55 del RIRPF (redacción vigente a 31/12/2012). El cómputo del plazo de dos años se paralizó entre el 14 de marzo y el 30 de mayo de 2020 por la normativa COVID-19.
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