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The consultant asks whether the home reinvestment exemption can be applied if the new property is delivered more than two years after selling the current home. The DGT clarifies that two conditions must be met: reinvesting the funds within two years and completing construction within the four-year period set by regulation.
Cuestión planteada Aclaración de si puede aplicar la exención por reinversión en vivienda habitual en un supuesto de construcción en el que la entrega de la vivienda se realiza pasado el plazo de dos años.
Para aplicar la exención en construcción de vivienda, se debe cumplir una doble condición. Primero, aplicar la totalidad del importe de la venta a la construcción dentro del plazo de dos años desde la transmisión de la vivienda anterior. Segundo, que la obra finalice en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones por causas excepcionales o concurso del promotor.
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