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The inquiry concerns the requirements for the reinvestment exemption regarding a property under construction. The DGT clarifies that a dual requirement must be met: the amount must be reinvested within two years, and the construction must be completed within 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 por reinversión en construcción de vivienda futura, se debe cumplir una doble condición: 1) aplicar la totalidad del importe obtenido en la venta a la construcción dentro del plazo de dos años (anteriores o posteriores a la transmisión). 2) que la construcción finalice en el plazo de cuatro años desde el inicio de la inversión, salvo ampliaciones por concurso del promotor o circunstancias excepcionales. La jurisprudencia del Tribunal Supremo asimila la construcción a la adquisición bajo estos plazos.
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