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The consultant asks whether the reinvestment exemption can be applied when selling a property under self-promotion that has not been completed. The DGT responds that it is not possible because the exemption requires the property being transferred to be the taxpayer's habitual residence.
Question posed: Possibility of qualifying for the exemption for reinvestment in a habitual residence in the event of obtaining a gain on the sale.
To qualify for the exemption under Article 38 of the LIRPF, the transferred property must be the taxpayer's habitual residence. In cases of direct execution of construction works, the acquisition date is understood to occur upon the completion of the works. As the construction has not been completed, the work cannot be considered a habitual residence and, therefore, does not allow for the exemption.
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