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The taxpayer inquired whether they could apply for the reinvestment exemption for the construction of their new primary residence following the sale of their previous one. The Directorate-General for Taxes (DGT) ruled that, in accordance with Supreme Court case law, construction must be completed within four years from the start of the investment to be treated as an acquisition.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la exención por reinversión en la construcción de una vivienda, deben cumplirse dos condiciones: 1) aplicar la totalidad del importe obtenido por la venta de la vivienda anterior a la construcción de la nueva dentro del plazo de dos años (anteriores o posteriores a la venta); y 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión. Se asimila la construcción a la adquisición siempre que se cumplan estos plazos y se adquiera la propiedad. No es necesario que los fondos utilizados sean específicamente los obtenidos por la venta, pudiendo emplearse préstamos o fondos propios.
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