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A taxpayer inquired whether the two-year period for reinvesting proceeds from the sale of a main residence into the construction of a new one could be extended due to bureaucratic delays. The Directorate-General for Taxes (DGT) ruled that the deadline is strictly two years and there is no regulatory provision to extend it; consequently, failure to acquire the new property within this timeframe results in the loss of the exemption right.
Cuestión planteada Posibilidad de ampliar el plazo para reinvertir y permitir exonerar de gravamen la ganancia patrimonial generada en la transmisión de la vivienda habitual. Efectos fiscales si no se adquiere dentro del plazo de dos años. Si, posteriormente, cuando se adquiera la vivienda puede acogerse a la exención.
La reinversión debe realizarse en un periodo no superior a dos años desde la fecha de transmisión de la vivienda habitual. No existe regulación que permita ampliar dicho plazo por causas externas. Si la adquisición jurídica no se produce dentro de los dos años posteriores a la transmisión, el contribuyente pierde el derecho a la exención y debe regularizar su situación tributaria. Una adquisición posterior no permite acogerse a la exención ni recuperar lo pagado.
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