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The applicant asks about the requirements for applying the reinvestment exemption to a property under construction after selling their primary residence. The DGT rules that, according to Supreme Court case law, two conditions must be met: the amount must be reinvested within two years, and construction must be completed within a maximum of 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 la construcción de una nueva vivienda habitual, se deben cumplir dos condiciones. Primero, aplicar la totalidad del importe obtenido en la venta de la vivienda anterior a la construcción de la nueva dentro del plazo de dos años. Segundo, la construcción 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 invertida.
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