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A taxpayer asks whether they can claim the reinvestment exemption after selling a home acquired before marriage, in capital gains. The DGT states that the gain is entirely private as it relates to a private asset and that the exemption will depend on meeting the legal requirements for reinvestment and habitual residence.
Question posed: Possibility of applying the exemption for reinvestment in the habitual residence for the purposes of Personal Income Tax.
The capital gain is attributed entirely to the owner of the asset according to the rules of legal ownership; in this case, as the dwelling is the private property of the taxpayer, the income belongs solely to him. For the exemption, the dwelling transferred and the one acquired must be habitual residences and the amount obtained must be reinvested in the new dwelling. If rehabilitation is chosen, the works must focus on structural elements and exceed 25% of the value of the building.
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