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The taxpayer intends to sell a rented property to purchase the property they currently occupy as a tenant. The DGT rules that the exemption only applies if the transferred property is the taxpayer's main residence or was their main residence during the previous two years.
Question posed: Whether there is a right to the reinvestment exemption for a primary residence.
To qualify for the reinvestment exemption, the transferred property must be the taxpayer's primary residence at the time of sale or have been so on any day during the two preceding years. If the sold property does not meet this requirement of habitual residence, the exemption cannot be applied, regardless of whether the amount is reinvested in a new primary residence.
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