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A query was raised regarding whether the reinvestment exemption can apply to a property under construction if delivery does not occur within two years of selling the previous residence. The DGT ruled that the legal acquisition must take place within said period to maintain the exemption.
Cuestión planteada Posible aplicación de la exención por reinversión en vivienda habitual aunque no se haya producido la entrega de la misma en el plazo de los dos años posteriores a la transmisión de la anterior vivienda habitual.
Para aplicar la exención, la reinversión debe realizarse en un periodo no superior a dos años desde la transmisión de la vivienda habitual. En el caso de viviendas en construcción, la adquisición jurídica se entiende producida cuando se realiza la tradición o entrega de la cosa, como la entrega de llaves o el otorgamiento de escritura pública. Si la entrega de la nueva vivienda no se produce dentro de los dos años posteriores a la venta de la anterior, se pierde el derecho a la exención y se debe regularizar la situación.
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