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The inquirer asks whether the exemption for reinvestment in a main residence can be applied if the construction of the new home is delayed due to external factors. The DGT rules that the legal acquisition must take place within the two-year period, and there is no regulation allowing for an extension of this timeframe.
Cuestión planteada Si podría considerarse que atendidas las circunstancias ajenas a la voluntad de las partes, resulta de aplicación la exención por reinversión en vivienda habitual, pese a no haber finalizado en plazo la construcción y entrega de las viviendas y si cabría una ampliación del plazo de reinversión.
Para la exención, la reinversión debe efectuarse en un periodo no superior a dos años desde la transmisión de la vivienda habitual. La adquisición jurídica de la nueva vivienda debe producirse dentro de los dos años anteriores o posteriores a la transmisión, concurriendo el título o contrato y la entrega o tradición. No existe regulación que permita la ampliación de estos plazos, independientemente de cuándo se haya iniciado la construcción.
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