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A taxpayer has enquired whether the exemption for reinvestment in a primary residence can be applied after purchasing a plot of land for construction, given potential delays. The Directorate General for Taxes (DGT) clarifies that the two-year reinvestment period and the four-year construction completion deadline established in the Regulations must be met.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual.
Para aplicar la exención en la construcción de una vivienda, se deben cumplir dos condiciones: 1) aplicar la totalidad del importe obtenido por la venta a la construcción en el plazo de dos años (anteriores o posteriores a la transmisión). 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. La adquisición del solar dentro de los dos años anteriores a la venta de la vivienda antigua se considera parte de la reinversión.
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