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The consultant asks what amounts count as reinvested when building a new home after selling the primary residence. The DGT clarifies that only payments made within two years before or after the sale are included, excluding purchases made outside that period.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual por por la construcción anteriormente mencionada. En concreto preguntan por las cantidades que se consideran reinvertidas a estos efectos.
Para aplicar la exención, se debe cumplir una doble condición: reinvertir la totalidad del importe en la nueva vivienda en el plazo de dos años de la transmisión y finalizar la construcción en el plazo de cuatro años desde el primer pago. Solo se consideran importes reinvertidos los pagos efectuados dentro del plazo de dos años, como los gastos de demolición si se hicieron en ese periodo. No se puede incluir el valor de adquisición de un terreno si este se compró fuera del plazo legal de dos años.
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