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The applicant inquired whether the exemption for reinvesting capital gains from a primary residence could be applied when investing the funds into the construction of a future home. The Directorate General for Tax (DGT) ruled that this is possible, provided that the reinvestment and construction completion deadlines are met.
Question raised: Whether the exemption for reinvestment applies to the capital gain obtained from the transfer of one's habitual residence.
To apply the exemption for the construction of a dwelling, two conditions must be met: first, the entire amount of the sale must be applied to the construction within a period of two years from the transfer of the previous dwelling. Second, the construction must be completed within a period not exceeding four years from the start of the investment, except for extensions due to exceptional circumstances or the developer's insolvency. The exemption is not applicable if it is not proven that the works were completed and delivered within said periods.
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