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The consultant asks whether the reinvestment exemption can be applied when selling their primary residence and using the proceeds to buy a share in a new property with their spouse. The DGT responds that the exemption applies based on the amount allocated to the new property and the percentage of ownership acquired.
Question posed: Whether the exemption for reinvestment is applicable to the capital gain obtained.
To qualify for the exemption, both dwellings must be habitual residences pursuant to Article 41 bis of the RIRPF. The reinvestment must be carried out within a period of two years prior to or following the disposal. If the taxpayer acquires only a portion of the new dwelling, the exemption shall be applied based on the amount allocated to satisfy the price of said portion, according to the percentage of ownership acquired.
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