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A taxpayer has enquired whether the reinvestment period can be extended due to judicial proceedings for the rescission of a sale and what occurs if the contract is declared void. The DGT has ruled that there are no extensions to the reinvestment period and that a judicial annulment that restores the parties to their original positions would result in the disappearance of the capital gain.
Cuestión planteada Se pregunta si existe alguna posibilidad de ampliar el plazo de reinversión por la situación judicial y qué pasaría si se declarase judicialmente la nulidad, rescisión o resolución de la compraventa.
La normativa no contempla prórroga alguna del plazo de dos años para la reinversión del importe obtenido en la enajenación de la vivienda habitual. Si una declaración judicial de nulidad, rescisión o resolución de la compraventa comporta la restitución recíproca de las aportaciones volviendo al estado jurídico inicial, la alteración en la composición del patrimonio que determinó la ganancia patrimonial desaparecería.
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