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A taxpayer sold their primary residence in 2015 and applied for the reinvestment exemption, but will fail to meet the two-year deadline to acquire a new home. The Tax Agency states that this necessitates regularising the situation through a supplementary tax return.
Cuestión planteada Al incumplirse el plazo de dos años para reinvertir, pues la nueva vivienda no se la van a entregar hasta marzo de 2018, se pregunta sobre la regularización de la situación.
El incumplimiento del plazo de dos años para la reinversión obliga al contribuyente a presentar una autoliquidación complementaria del ejercicio en que se obtuvo la ganancia. Esta declaración debe incluir la parte de la ganancia patrimonial no exenta y los intereses de demora aplicados sobre la cuota. Los intereses se calculan desde el fin del plazo de presentación de la declaración del periodo impositivo afectado hasta la fecha de regularización. El recargo por declaración extemporánea solo se aplicaría si la autoliquidación se presenta fuera del plazo establecido en el Reglamento.
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