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The consultant asks whether payments to a developer for a under-construction home can count towards the exemption for reinvestment in a primary residence. The DGT clarifies that reinvestment and completion timelines must be met in accordance with Supreme Court jurisprudence.
Cuestión planteada Si la adquisición de una vivienda en construcción puede considerarse reinversión válida a efectos de la aplicacón de la exención por reinversión en vivienda habitual del articulo 38.1 LIRPF. Si las cantidades satisfechas al promotor con anterioridad a la transmisión pueden computarse como reinversión y, específicamente, si solo son computables las cantidades satisfechas dentro de los dos años anteriores a la transmisión, sin que los pagos anteriores impidan la aplicación de la exención.
Para la exención en construcción de vivienda, deben cumplirse dos condiciones: 1) aplicar el importe de la venta a la construcción en el 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. Los plazos de construcción se computan desde el primer pago considerado como importe reinvertido. Si la reinversión es parcial, solo se excluirá la parte proporcional de la ganancia.
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