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The applicant asks whether the reinvestment exemption for a primary residence can be applied if the new home was purchased before the sale of the old one. The DGT rules that this is possible, provided that an amount equivalent to the proceeds from the sale is reinvested within a two-year period, whether before or after the sale.
Question posed: Possibility of considering the capital gain obtained from the transfer of the habitual residence exempt by reinvestment.
For the exemption, the acquisition of the new residence may take place within the period of two years prior to or following the transfer of the previous one. Due to the fungible nature of money, it is not necessary that the funds obtained from the sale are the same as those used for the previous purchase. The amount allocated to satisfy the price of the new residence or the external financing used for it is considered reinvested. Renovation works that do not qualify as rehabilitation according to the RIRPF are not counted as reinvested amounts.
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