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The applicant asks whether they can apply the exemption for reinvesting gains from their primary residence after signing a purchase agreement for a new property, but without having executed a public deed due to reasons attributable to the seller. The DGT indicates that legal acquisition depends on the delivery of the property and that if the delivery of the new home is proven to have occurred within two years of the sale of the previous one, the requirement is met.
Cuestión planteada Posibilidad de considerar la ganancia patrimonial obtenida por la transmisión de su vivienda habitual exenta por reinversión
La adquisición jurídica de la nueva vivienda debe realizarse dentro de los dos años anteriores o posteriores a la transmisión de la anterior. Según el Código Civil, la entrega de la cosa se entiende producida cuando se pone en poder y posesión del comprador, lo que puede ser mediante la entrega de llaves o el otorgamiento de escritura pública. El contrato privado de compraventa no conlleva por sí mismo la adquisición. Si se puede acreditar que la entrega de la nueva vivienda ocurrió antes de que se cumplieran dos años desde la transmisión de la precedente, se cumple el requisito de reinversión.
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