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A married couple inquired whether they could apply the primary residence reinvestment exemption if they purchase a new home before selling their current one and use the sale proceeds to repay loans. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the statutory timeframes and primary residence requirements are met.
Question posed: Whether the exemption for reinvestment in a primary residence is applicable in the present case.
For the exemption, the reinvestment must be carried out within a period of two years prior to or following the transfer of the primary residence. It is not necessary for the funds obtained from the sale to be the same as those used for the new residence, as these may be available beforehand. The reinvested amount includes the total acquisition value of the new residence, regardless of whether it is financed through mortgage loans, third-party personal loans, or equity. If external financing was used for the transferred residence, the amount obtained for reinvestment is calculated by subtracting the outstanding loan principal from the transfer value.
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