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A taxpayer has enquired about applying the reinvestment exemption to a property under construction after failing to declare it in 2024. The DGT clarifies that to qualify for the exemption, the amount must be reinvested within two years and construction must be completed within four years from the start of the investment.
Cuestión planteada Posibilidad de aplicar la exención por reinversión en vivienda habitual y, en su caso, cuál sería la forma de reflejarlo en la declaración de la renta del ejercicio 2024, ya que la consultante no declaró la ganancia exenta por reinversión en dicha declaración pese a tener la intención de reinvertir lo obtenido en una nueva vivienda en construcción.
Para la exención en construcción de vivienda, deben cumplirse dos condiciones: reinvertir la totalidad del importe en un plazo de dos años desde la venta de la vivienda habitual y que la obra finalice en un plazo no superior a cuatro años desde el inicio de la inversión. La adquisición jurídica de la vivienda en construcción se produce cuando, tras el contrato, tiene lugar la tradición o entrega de la cosa. Si la suscripción del contrato y la entrega ocurren dentro del plazo de dos años, se entiende cumplido el plazo de reinversión.
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