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The consultant asks whether the reinvestment exemption applies after leaving their primary residence to live by rental. The DGT responds that the exemption depends on both properties being primary residences and the reinvestment occurring within the prescribed period.
Question posed: Whether, if applicable in their case, the exemption for reinvestment in the habitual residence applies.
For the exemption to apply, both the transferred and the acquired property must be the habitual residence. The habitual residence is defined as the residence for a continuous period of at least three years, except in justified circumstances such as job transfers or separations. The transferred property is considered habitual if it was so at any time during the two years prior to the transfer. The reinvestment must be carried out within a period of two years prior to or following the date of disposal.
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