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A taxpayer inquired whether a delay in the delivery of a property under construction, caused by the COVID-19 state of alarm, allows for an extension of the two-year period required for the reinvestment exemption. The Directorate-General for Taxes (DGT) ruled that the calculation of this period was suspended between 14 March and 30 May 2020.
Cuestión planteada Posible ampliación del plazo de dos años para reinvertir al que se refiere el artículo 38 de la LIRPF, por retraso de entrega como consecuencia del estado de alarma declarado a raíz de la epidemia de COVID-19.
El plazo de dos años para la reinversión se paraliza desde la entrada en vigor del Real Decreto 463/2020 (14 de marzo de 2020) hasta el 30 de mayo de 2020. Para la exención en viviendas en construcción, la adquisición jurídica se produce con la entrega de la cosa vendida. La entrega debe realizarse dentro del plazo de dos años, computado con la paralización mencionada, para evitar el gravamen de la ganancia patrimonial.
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