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The applicant asks whether payments made to a developer for a property under construction can be considered reinvested amounts. The DGT rules that for the exemption to apply, two conditions must be met: the amount must be reinvested within two years, and construction must be completed within four years from the start of the investment.
Cuestión planteada Tiempo durante el cual puede ir realizando pagos al promotor que tengan la consideración de importe reinvertido.
Para la exención por reinversión en construcción de vivienda, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe de la venta a la construcción dentro del plazo de dos años (anteriores o posteriores a la venta). 2) que la vivienda se construya en los plazos del artículo 55 del RIRPF (cuatro años desde el inicio de la inversión). Los pagos realizados fuera del plazo de dos años no se consideran importe reinvertido.
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