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V1163-14 28 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención por reinversión

Proceeds from deferred payment sales may be reinvested during the tax period in which payments are received

A query was raised regarding how to calculate the two-year period for the exemption on reinvestment in a main residence when the sale of the previous home is made with deferred payment. The DGT clarifies that reinvestment is considered within the timeframe if the instalment amounts are applied to the new home during the tax period in which they are received.

The question raised

Cuestión planteada Forma de computar el plazo de dos años para reinvertir en la nueva vivienda habitual los importes aplazados derivados de la venta de la vivienda anterior.

The DGT's ruling

La reinversión debe realizarse en un periodo no superior a dos años, contados de fecha a fecha, pudiendo ser anteriores o posteriores a la venta. Si la venta se efectúa a plazos o con precio aplazado, la reinversión no se entiende fuera de plazo si el importe de dichos plazos se destina a la finalidad de reinversión dentro del periodo impositivo en que se vayan percibiendo.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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