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The taxpayer inquired whether the reinvestment exemption could apply to a property under construction if the delivery is delayed. The DGT ruled that, according to Supreme Court case law, construction must be completed within four years of the initial investment for it to be treated as an acquisition.
Cuestión planteada Requisitos para poder aplicarse la exención por reinversión en vivienda habitual.
Para aplicar la exención por reinversión en construcción de vivienda habitual, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe obtenido a la construcción dentro del plazo de dos años desde la transmisión de la vivienda anterior, y 2) que las obras finalicen 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. Si no se cumplen estos plazos, no procederá la exención.
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