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The inquirer asks whether the reinvestment exemption for a primary residence can be applied if the new home was purchased in 2020 and the old one sold in 2021, and whether renovation works count as reinvested amounts. The DGT rules that the exemption is applicable regarding the reinvestment period, but renovation works are not considered reinvested amounts unless they qualify as rehabilitation.
Cuestión planteada Si resulta de aplicación la exención por reinversión, y qué se entiende por importe reinvertido.
Para la exención, la ganancia por la transmisión de la vivienda habitual debe reinvertirse en la adquisición o rehabilitación de una nueva vivienda habitual en un plazo de dos años anteriores o posteriores a la enajenación. En este caso, la exención es aplicable porque la nueva vivienda se adquirió dentro del plazo legal. No obstante, los recursos destinados a obras de reforma no se consideran cantidades reinvertidas si estas no cumplen los requisitos de rehabilitación previstos en el artículo 41 del RIRPF.
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