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The taxpayer asks whether the reinvestment exemption can be applied if they purchase a new home for €500,000 and subsequently sell their primary residence for €100,000. The DGT rules that the exemption is applicable provided the new home is acquired within the two-year period prior to the transfer of the old one.
Question raised: Whether the exemption for reinvestment in a primary residence is applicable.
In order for the capital gain from the sale of the primary residence to be exempt, the total amount obtained must be reinvested in the acquisition of a new primary residence. This reinvestment may take place within a period of two years prior to or following the date of the transfer. In this case, the acquisition of the new residence within the two years preceding the sale of the previous one allows for the application of the exemption.
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