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The taxpayer inquired whether the exemption for reinvestment in a primary residence could be applied if the delivery of the new property occurred more than two years after the sale of the previous one, even if the funds had already been invested. The DGT ruled that this is not applicable because the legal acquisition must take place within the two-year period.
Cuestión planteada Si será aplicable la exención por reinversión en vivienda habitual si la entrega de la nueva vivienda habitual se produce una vez hayan transcurrido dos años desde la transmisión de la anterior, a pesar de haber reinvertido en ese plazo la totalidad de lo obtenido en dicha transmisión en la adquisición de la nueva vivienda.
Para que la ganancia por la transmisión de la vivienda habitual esté exenta, la reinversión debe realizarse en un plazo de dos años anteriores o posteriores a la enajenación. En el caso de viviendas en construcción, la adquisición jurídica se produce con la entrega de la cosa, la entrega de llaves o el otorgamiento de escritura pública. Por tanto, la entrega de la vivienda debe producirse dentro de los dos años posteriores a la transmisión de la anterior para cumplir el plazo legal.
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