{"id":5695,"date":"2020-05-25T14:36:36","date_gmt":"2020-05-25T14:36:36","guid":{"rendered":"http:\/\/www.ambitassessor.com\/blog\/?p=5695"},"modified":"2020-05-25T14:36:36","modified_gmt":"2020-05-25T14:36:36","slug":"covid-19-computo-plazo-reinversion-vivienda-habitual-estado-alarma","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/covid-19-computo-plazo-reinversion-vivienda-habitual-estado-alarma\/","title":{"rendered":"COVID-19. C\u00f3mputo de plazo de reinversi\u00f3n de vivienda habitual durante el estado de alarma."},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5696\" src=\"https:\/\/www.ambitassessor.com\/blog\/wp-content\/uploads\/2020\/05\/20200522-COVID-19.-C\u00f3mputo-de-plazo-de-reinversi\u00f3n-de-vivienda-habitual-durante-el-estado-de-alarma.-300x179.jpg\" alt=\"\" width=\"1365\" height=\"814\" srcset=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/05\/20200522-COVID-19.-C\u00f3mputo-de-plazo-de-reinversi\u00f3n-de-vivienda-habitual-durante-el-estado-de-alarma.-300x179.jpg 300w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/05\/20200522-COVID-19.-C\u00f3mputo-de-plazo-de-reinversi\u00f3n-de-vivienda-habitual-durante-el-estado-de-alarma.-768x458.jpg 768w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/05\/20200522-COVID-19.-C\u00f3mputo-de-plazo-de-reinversi\u00f3n-de-vivienda-habitual-durante-el-estado-de-alarma.-1024x611.jpg 1024w, https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/2020\/05\/20200522-COVID-19.-C\u00f3mputo-de-plazo-de-reinversi\u00f3n-de-vivienda-habitual-durante-el-estado-de-alarma..jpg 1920w\" sizes=\"auto, (max-width: 1365px) 100vw, 1365px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>A trav\u00e9s de una resoluci\u00f3n del INFORMA la AEAT responde a la pregunta de si se tiene en cuenta el tiempo transcurrido durante el estado de alarma para el c\u00f3mputo de plazo de reinversi\u00f3n, y en su caso si vence el plazo para efectuar la reinversi\u00f3n en vivienda habitual durante el estado de alarma, si se ampl\u00eda el plazo de dos a\u00f1os establecido en la normativa el IRPF.<\/p>\n<p>En la resoluci\u00f3n n\u00ba 142214 del INFORMA, la AEAT responde a una pregunta que, por la situaci\u00f3n en la que estamos viviendo en esta \u00e9poca, algunos contribuyentes se han visto afectados con relaci\u00f3n al c\u00f3mputo del plazo de dos a\u00f1os para la reinversi\u00f3n en una nueva vivienda del importe obtenido en la venta de la vivienda antigua, para gozar en el IRPF de la exenci\u00f3n de las ganancias patrimoniales que se pongan de manifiesto en la transmisi\u00f3n de la vivienda habitual del contribuyente cuando el importe total obtenido se reinvierta en la adquisici\u00f3n de una nueva vivienda habitual.<\/p>\n<p>En concreto se pregunta si:<\/p>\n<p><strong><span style=\"font-family: 'lato',serif; color: black;\">\u00bfSe tiene en cuenta el tiempo transcurrido durante el estado de alarma para el c\u00f3mputo de plazo de reinversi\u00f3n? Si vence el plazo para efectuar la reinversi\u00f3n en vivienda habitual durante el estado de alarma, \u00bfse ampl\u00eda el plazo?<\/span><\/strong><\/p>\n<p>La AEAT responde que podr\u00e1n gozar de exenci\u00f3n en el IRPF las ganancias patrimoniales que se pongan de manifiesto en la transmisi\u00f3n de la vivienda habitual del contribuyente cuando el importe total obtenido se reinvierta en la adquisici\u00f3n de una nueva vivienda habitual. La reinversi\u00f3n del importe obtenido en la enajenaci\u00f3n deber\u00e1 efectuarse, de una sola vez o sucesivamente, en un per\u00edodo no superior a dos a\u00f1os desde la fecha de transmisi\u00f3n de la vivienda habitual.<\/p>\n<p>No obstante\u00a0<strong><span style=\"font-family: 'lato',serif;\">no se tendr\u00e1 en cuenta el periodo de duraci\u00f3n del estado de alarma a efectos de computar el plazo de dos a\u00f1os<\/span><\/strong>\u00a0para la reinversi\u00f3n en una nueva vivienda del importe obtenido en la venta de la vivienda antigua,\u00a0<strong><span style=\"font-family: 'lato',serif;\">paraliz\u00e1ndose el c\u00f3mputo de dicho plazo<\/span><\/strong>\u00a0al inicio del estado de alarma y\u00a0<strong><span style=\"font-family: 'lato',serif;\">reanud\u00e1ndose el c\u00f3mputo a su finalizaci\u00f3n.<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Pueden ponerse en contacto con este despacho profesional para cualquier duda o aclaraci\u00f3n que puedan tener al respecto.<\/p>\n<p>Un cordial saludo,<\/p>\n<div><span class=\"sitemblogcategorytags\">Tags: <a href='\/blog\/tag\/estado-de-alarma\/' title='estado de alarma Tag' class='estado-de-alarma'>estado de alarma<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/irpf\/' title='IRPF Tag' class='irpf'>IRPF<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/medidas-covid\/' title='MEDIDAS COVID Tag' class='medidas-covid'>MEDIDAS COVID<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/reinversion\/' title='reinversi\u00f3n Tag' class='reinversion'>reinversi\u00f3n<\/a><span class='scoma'>, <\/span> <a href='\/blog\/tag\/vivienda-habitual\/' title='vivienda habitual Tag' class='vivienda-habitual'>vivienda habitual<\/a><span class='scoma'>, <\/span> <\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>&nbsp; A trav\u00e9s de una resoluci\u00f3n del INFORMA la AEAT responde a la pregunta de si se tiene en cuenta el tiempo transcurrido durante el estado de alarma para el c\u00f3mputo de plazo de reinversi\u00f3n, y en su caso si vence el plazo para efectuar la reinversi\u00f3n en vivienda habitual durante el estado de alarma, [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[422],"tags":[406,65,423,450,449],"class_list":["post-5695","post","type-post","status-publish","format-standard","hentry","category-medidas-covid","tag-estado-de-alarma","tag-irpf","tag-medidas-covid","tag-reinversion","tag-vivienda-habitual"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>COVID-19. 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