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A taxpayer sold their primary residence after having purchased a new home with their partner two years prior. The Tax Agency confirmed that the reinvestment exemption applies because the new property was acquired within the two-year period preceding the sale of the old one.
Question posed: Whether the exemption for reinvestment in a primary residence is applicable.
In order for the gain from the sale of the primary residence to be exempt, the total amount must be reinvested in the acquisition of a new primary residence. This acquisition may take place within a period of two years prior to or following the transfer of the sold residence. Furthermore, both residences must meet the requirements to be considered a primary residence according to the Personal Income Tax Regulations.
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