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The taxpayer asks whether signing a purchase agreement with a developer is sufficient to consider the proceeds from the sale of their primary residence as reinvested for tax exemption purposes. The DGT rules that payments must be made within two years and construction must be completed within a maximum of four years.
Cuestión planteada Si a efectos de la aplicación de la exención por reinversión en vivienda habitual, el importe de la venta se considera reinvertido con la mera firma del contrato de compraventa con el promotor o debe abonar las cantidades pactadas para que tenga lugar la exención.
Para aplicar la exención en la construcción de una vivienda futura, deben cumplirse dos condiciones: primero, aplicar la totalidad del importe obtenido a la construcción dentro del plazo de dos años desde la venta de la vivienda anterior. Segundo, la obra debe finalizar en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones por causas excepcionales o concurso del promotor. Si la reinversión es parcial, solo se excluirá la parte proporcional de la ganancia correspondiente a la cantidad efectivamente invertida.
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