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The taxpayer asks whether they can apply the reinvestment exemption for a primary residence after selling their home in 2020, having acquired and renovated the new property in 2015. The Directorate General for Taxes (DGT) rules that this is not possible because the acquisition of the new property did not take place within the two-year period prior to the transfer of the old one.
Question posed: Application of the exemption for reinvestment in a primary residence to the capital gain obtained from the sale of one's primary residence.
In order for the capital gain from the sale of the primary residence to be exempt, the amount must be reinvested in the acquisition or renovation of a new primary residence. The acquisition of this new residence must take place within a period not exceeding two years prior to or following the date of the transfer of the preceding residence. In this case, as the residence was acquired in 2015 and the previous one was sold in 2020, the time limit requirement is not met.
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