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The taxpayer asks whether a private purchase agreement and a reservation document can be used to prove reinvestment in a property under construction. The Directorate General for Taxes (DGT) rules that any legally admissible means of proof may be used, provided the reinvestment period is met and the construction is completed within the legal timeframe.
Cuestión planteada 1º Si el documento de reserva de la vivienda y el contrato privado de compraventa se pueden utilizar como medio de prueba para acreditar la reinversión en la nueva vivienda habitual o es necesario para ello que se otorgue escritura pública de compraventa dentro del plazo de reinversión previsto en la normativa.
Para la exención por reinversión en construcción, se deben cumplir dos condiciones: reinvertir el importe en el plazo de dos años y que la obra finalice en un máximo de cuatro años desde el inicio de la inversión. El contribuyente puede utilizar cualquier medio de prueba admitido en derecho para acreditar las cantidades reinvertidas. La valoración de dichos medios corresponde a la Administración Tributaria según las normas del Código Civil y la Ley de Enjuiciamiento Civil.
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