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The taxpayer asks whether the price paid in 2010 for a plot of land intended for their future primary residence can be counted as a reinvestment. The Directorate General for Taxes (DGT) responds that it cannot, as the investment must be made within the two-year period preceding or following the sale of the previous residence.
Question posed: Whether the purchase price of the plot acquired in 2010, where the taxpayer intends to construct their new primary residence, can be considered a reinvested amount for the purposes of the exemption for reinvestment in a primary residence.
To qualify for the exemption, the total amount obtained must be reinvested in the acquisition or construction of the new dwelling within a period of two years (before or after) the disposal. In the case of construction, the investment must comply with the time limits set forth in Article 55 of the RIRPF. Payments made for a plot of land outside said two-year period are not considered a reinvested amount. Construction must be completed within a period not exceeding four years from the commencement of the investment.
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