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The taxpayer asks whether they can apply the primary residence reinvestment exemption when building a new home using savings and financing, intending to use the proceeds from a subsequent sale. The DGT rules that this is possible provided the amount is reinvested within two years and construction is completed within the statutory four-year period.
Cuestión planteada Se plantean los tres siguientes supuestos:
Para aplicar la exención por reinversión en la construcción de una vivienda, deben cumplirse dos condiciones: 1) reinvertir el importe obtenido en la venta de la vivienda anterior en un plazo de dos años (anteriores o posteriores a la transmisión) y 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión. No es necesario que los fondos utilizados sean específicamente los obtenidos por la venta, siempre que se cumplan los plazos y cuantías. Si la inversión en el solar se realiza fuera del plazo de dos años anteriores a la venta, no computará como importe reinvertido.
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