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The inquirer asks whether they can tax the gain from the sale of their primary residence in the year of sale and subsequently amend the return to apply the reinvestment exemption, provided they meet the two-year requirement. The Directorate-General for Taxes (DGT) responds that, as the exemption is an elective option, it is not possible to amend the return to switch from the general tax regime to the special regime once the tax filing period has ended.
Taxpayers must decide whether to apply the reinvestment exemption at the time of filing their tax return, as they cannot change this election later.
The tax team reviews your specific situation.
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