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A taxpayer has requested clarification on the requirements and deadlines for applying the reinvestment exemption when building a home through self-promotion. The Directorate General for Tax (DGT) clarifies that the amount must be reinvested within two years (either before or after the sale) and that construction must be completed within a maximum of four years from the date of the first payment.
Cuestión planteada Requisitos y plazo para aplicar la exención por reinversión en vivienda habitual en un supuesto como este de construcción mediante autopromoción y qué se considera importe reinvertido.
Para la exención por reinversión en construcción, deben cumplirse dos condiciones: reinvertir la totalidad del importe obtenido en la venta en un plazo de dos años (anteriores o posteriores a la transmisión) y finalizar la obra en un plazo de cuatro años desde el inicio de la inversión. En el caso de autopromoción, la fecha de adquisición se entiende producida con la finalización de las obras. Los pagos realizados fuera del plazo de dos años respecto a la transmisión no se consideran importe reinvertido.
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