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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 the new property by the developer. The Directorate-General for Taxes (DGT) ruled that the two-year deadline is strict and does not allow for exceptions caused by delays beyond the buyer's control.
Cuestión planteada Posible ampliación del plazo de dos años para reinvertir, por retraso de entrega no imputable al comprador.
Para la exención por reinversión, la adquisición jurídica de la nueva vivienda debe producirse dentro de los dos años posteriores a la transmisión de la anterior. El plazo de dos años se computa de fecha a fecha según el Código Civil y la normativa del IRPF no admite excepciones ni ampliaciones por retrasos en la entrega de la vivienda. Si la entrega ocurre fuera de dicho plazo, no se puede exonerar de gravamen la ganancia patrimonial generada.
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