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The consultant asks what amounts count as reinvested when purchasing a home under construction after selling their primary residence. The DGT states that, according to Supreme Court jurisprudence, two conditions must be met: reinvesting the amount within two years and completing the construction within four years from the start of investment.
Question posed: Amounts considered as reinvested amounts for the purposes of the exemption for reinvestment in a primary residence in a case of construction such as yours.
To apply the exemption for the construction of a dwelling, a dual condition must be met. First, the entire amount from the sale of the previous dwelling must be applied to the construction of the new one within a two-year period. Second, the dwelling must be completed within the timeframes set forth in Article 55 of the RIRPF (four years from the commencement of the investment), except for extensions due to exceptional circumstances or the insolvency of the developer. The construction period is calculated from the first payment intended for reinvestment.
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