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The consultant asks whether reinvestment exemption can be applied when selling a home and purchasing another following a job transfer. The DGT responds that it is not possible because the property no longer has the status of habitual residence having ceased to be the primary residence in 2022.
Question posed: Whether the exemption for reinvestment applies in the event that this property is sold and the proceeds are reinvested in a new habitual residence.
To apply the exemption for reinvestment, the transferred property must be the taxpayer's habitual residence. The exemption is not applicable if the property did not constitute the habitual residence at the time of sale nor in the two preceding years. The case of job relocation allows a residence of less than three years to be considered a habitual residence, but it does not restore the status of habitual residence to a property where residency ceased more than two years ago.
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