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A taxpayer inquired whether the two-year period for reinvesting the proceeds from the sale of their main residence could be extended due to a delay in the delivery of a new property by the developer. The Directorate-General for Taxes (DGT) ruled that reinvestment deadlines are strict and do not allow for exceptions.
Question posed: Possible extension of the two-year reinvestment period due to a delay in delivery not attributable to the buyer.
For the reinvestment exemption, the legal acquisition of the new dwelling must occur within the two years following the transfer of the primary residence. The period is calculated from date to date according to the Civil Code, and the Personal Income Tax regulations do not allow for exceptions or extensions, regardless of whether the delay in delivery is not attributable to the buyer.
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