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The taxpayer asks whether the two-year period for reinvesting capital gains from a home sale into the construction of a new property can be extended due to builder delays. The DGT rules that two conditions must be met: the amount must be reinvested within two years and the construction must be completed within four years, unless legal exceptions apply.
Cuestión planteada A efectos de la aplicación de la exención por reinversión en vivienda habitual, posibilidad de ampliar el plazo establecido de dos años para reinvertir la ganancia patrimonial obtenida en la venta.
Para la exención por reinversión en construcción de vivienda habitual, se requiere cumplir una doble condición. Primero, aplicar la totalidad del importe percibido a la construcción dentro del plazo de dos años desde la venta de la vivienda anterior. Segundo, que la obra finalice en un plazo no superior a cuatro años desde el inicio de la inversión, salvo que se apliquen las ampliaciones de plazo por situaciones de concurso o circunstancias excepcionales no imputables al contribuyente previstas en el artículo 55 del RIRPF.
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