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The taxpayer asks whether capital gains arising from the dissolution of a co-ownership (where they receive cash) can be exempt if the funds are reinvested in housing under construction. The DGT rules that dissolution generates a gain if the amount received exceeds their share, and that the exemption requires reinvestment within two years and completion of the construction within four years.
Cuestión planteada Tributación para la consultante en el Impuesto sobre la Renta de las Personas Físicas de la extinción del condominio y posibilidad de aplicar la exención por reinversión en vivienda habitual.
La extinción de un condominio genera ganancia patrimonial si se adjudican bienes por un valor superior a la cuota de titularidad del comunero. Para la exención por reinversión en construcción, se debe aplicar el importe obtenido en la nueva vivienda en el plazo de dos años (anteriores o posteriores a la venta). Además, la construcción debe finalizar en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones legales. No es necesario que los fondos sean los mismos, siempre que se cumplan los plazos de inversión y de finalización de obra.
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