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The taxpayer asks about the requirements for applying the reinvestment exemption to a property under construction. The DGT clarifies that, in addition to reinvesting the amount within two years, construction must be completed within a maximum of four years from the start of the investment.
Cuestión planteada Requisitos para poder aplicarse la exención por reinversión en vivienda habitual.
Para aplicar la exención, se debe cumplir una doble condición: 1) reinvertir la totalidad del importe obtenido en la nueva vivienda en un plazo de dos años (anteriores o posteriores a la transmisión) y 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión. Este plazo de cuatro años puede ampliarse en casos de concurso del promotor o circunstancias excepcionales no imputables al contribuyente. La jurisprudencia del Tribunal Supremo asimila la construcción a la adquisición siempre que se cumplan estos plazos.
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