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The applicant asks whether they can apply for the reinvestment exemption for the construction of a property based on plans. The DGT rules that the two-year reinvestment period must be met and that the works must be completed within a maximum of four years from the start of the investment.
Question posed: Possibility of declaring the capital gain exempt in accordance with Article 38 of the Personal Income Tax Law.
For the exemption due to reinvestment in construction, a dual condition is required: 1) applying the amount obtained to the construction within a period of two years from the transfer of the previous dwelling. 2) that the construction is completed within a period not exceeding four years from the start of the investment, except for extensions due to exceptional circumstances or the developer's insolvency. The periods are calculated from date to date.
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