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The taxpayer asks whether the reinvestment exemption can be applied to the mortgage of a property under construction (self-build). The DGT clarifies that to apply the exemption for construction, two conditions must be met: the amount must be reinvested within two years, and the works must be completed within four years from the start of the investment.
Cuestión planteada Plazo para aplicar la exención por reinversión en vivienda habitual.
Para la exención por reinversión en construcción de vivienda habitual, deben concurrir 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). 2) que la construcción finalice en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones por causas excepcionales o concurso del promotor. El plazo de construcción se computa desde el primer pago realizado para la vivienda que se considere importe reinvertido.
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