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The inquirer asks about the time limits for the reinvestment exemption on a primary residence following the construction of a new home. The DGT clarifies that reinvestment can occur either before or after the sale and establishes the occupancy requirements for the new home to be classified as a primary residence.
Cuestión planteada 1º A efectos de la aplicación de la exención por reinversión en vivienda habitual, desde qué fecha computa el plazo de dos años para poder realizar la reinversión y qué plazo tiene para ocupar la nueva vivienda de tal forma que esta tenga la consideración de habitual.
La exención por reinversión permite que la compra o construcción de la nueva vivienda se realice en el plazo de dos años anteriores o posteriores a la venta de la antigua. En casos de autopromoción, la fecha de adquisición es la de finalización de las obras. Para que la nueva vivienda sea habitual, debe ser habitada de forma efectiva y permanente en un plazo de doce meses desde su adquisición o terminación de obras, cumpliendo luego el requisito de residencia continuada de tres años.
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