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The taxpayer sold their primary residence and purchased another one a week later. The DGT confirms that the IRPF exemption for reinvestment may be applied and clarifies that the purchase will be subject to Transfer Tax (ITP) as the seller is not a business entity.
Question raised 1. Taxation of the capital gain obtained under Personal Income Tax (IRPF).
For the IRPF exemption, both the transferred and the acquired property must be primary residences, complying with the two-year reinvestment periods. In the case of the acquisition, since the transferor is not a businessperson or professional, the operation is subject to ITP and not to the variable Stamp Duty (AJD) rate due to incompatibility.
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