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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.
Cuestión planteada Posibilidad de acogerse a la exención por reinversión en vivienda habitual en caso de obtener una ganancia en la venta.
Para acogerse a la exención del artículo 38.1 de la LIRPF, la vivienda transmitida debe tener la consideración de vivienda habitual. En los supuestos de autopromoción, la fecha de adquisición se entiende producida con la finalización de las obras. Al no estar finalizada la construcción, la obra no puede considerarse vivienda habitual y, por tanto, no permite la exención por reinversión.
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