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The consultant inquires about the timeframe for reinvesting the proceeds from the sale of their primary residence into the construction of a new one. The DGT clarifies that a dual requirement must be met: reinvesting the amount within a period of two years (prior to or following the sale) and ensuring that the construction is completed within a maximum of four years from the commencement of the investment.
Question posed: The timeframe available to the consultant to reinvest the amount obtained from the sale of their previous primary residence in order to apply the exemption for reinvestment in a primary residence.
To apply the exemption for reinvestment in the construction of a dwelling, two conditions must be met: 1) applying the entirety of the amount obtained from the sale to the construction within a period of two years (prior to or following the transfer). 2) that the construction is completed within a period not exceeding four years from the commencement of the investment, except for extensions due to exceptional circumstances. It is not necessary for the funds to be the same, provided that the investment and construction completion deadlines are met.
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