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The taxpayer asks how much of the proceeds from the sale of their primary residence must be reinvested to qualify for the tax exemption if part of the funds is used for the new home and another part to settle personal debts. The DGT rules that amounts used to settle debts do not count towards the exemption, unless they pertain to the principal of the mortgage used to finance the property being sold.
This ruling clarifies the strict criteria for the capital gains tax exemption on the sale of a primary residence, limiting the qualifying reinvestment to property-related costs and excluding general debt repayment.
The tax team reviews your specific situation.
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