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The taxpayer asks whether they can apply the reinvestment exemption when selling their primary residence and using the proceeds to build a new one, which will partially be used for economic activity. The DGT rules that this is possible provided that the reinvestment and construction completion deadlines are met, but the exemption will only apply to the portion allocated to the primary residence.
Question posed: Whether the exemption for reinvestment is applicable to the capital gain that may arise in such cases.
To apply the exemption for the construction of a dwelling, the amount must be reinvested within two years from the sale of the previous one, and the work must be completed within four years from the start of the investment, except for legal extensions. The exemption shall only apply proportionally to the part of the dwelling that constitutes the habitual residence, excluding the part affected by economic activity. The jurisprudence of the Supreme Court assimilates construction to acquisition if these requirements are met.
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