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A taxpayer inquired whether capital gains from the sale of their primary residence are exempt if the proceeds are used to settle debts on a property already purchased. The DGT ruled that the exemption is applicable provided the reinvestment occurs within the two-year period preceding or following the sale.
Question posed: Whether the capital gain that may be obtained is considered fully exempt due to the reinvestment in a new habitual residence.
For the exemption, both the transferred and the acquired dwelling must be the habitual residence. The reinvestment may be carried out within a period of two years prior to or following the date of transfer of the habitual residence. It is not necessary for the funds to be the same, allowing for the new dwelling to have been paid for with loans or previous own funds. The amount to be reinvested is the acquisition value of the new dwelling, regardless of its financing.
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