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The taxpayer asks whether the exemption for reinvestment in a main residence can be applied if they have already purchased a plot of land and built a new house before selling their previous one. The DGT rules that this is possible, provided that the legal acquisition of the new residence occurs within a two-year period relative to the transfer of the previous one.
Cuestión planteada A efectos de la aplicación de la exención por reinversión en vivienda habitual, plazo para reinvertir el importe obtenido en la transmisión.
Para la exención, la reinversión debe realizarse en un periodo no superior a dos años desde la transmisión, ya sea en los dos años anteriores o posteriores a la misma. En casos de construcción, la fecha de adquisición es la de finalización de las obras. No es necesario que los fondos obtenidos por la venta sean los mismos que se usaron para la nueva compra, debido al carácter fungible del dinero. La exención cubre tanto la reposición de ahorros invertidos previamente como la amortización de préstamos de la nueva vivienda.
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