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A taxpayer inquired whether the reinvestment exemption could apply to the construction of a new primary residence after purchasing a plot of land. The Directorate General for Taxes (DGT) ruled that the acquisition is deemed to occur upon completion of the works and that the cost of the land is included in the amount to be reinvested.
Cuestión planteada A efectos de la aplicación de la exención por reinversión en vivienda habitual, plazo para reinvertir en caso de construcción de vivienda futura, y si en el importe a reinvertir se incluye el precio de adquisición del solar.
Para la exención por reinversión en la construcción de una futura vivienda, la adquisición jurídica se entiende producida con la finalización de las obras. Esta finalización debe ocurrir dentro del plazo de dos años anteriores o posteriores a la transmisión de la vivienda habitual. En este caso, el importe de la adquisición del terreno se considera incluido en el importe a reinvertir siempre que se cumpla el plazo legal. La fecha de finalización de las obras debe poder acreditarse por medios de prueba válidos.
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