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The consultant wishes to sell their primary residence to purchase a new property in shared ownership with their spouse. The DGT confirms that the reinvestment exemption may be applied to the proportional amount reinvested in the new property.
Question posed: Whether the reinvestment exemption is applicable to the capital gain obtained.
For the gain to be exempt, the amount obtained must be reinvested in the acquisition of a new primary residence within a period of two years prior to or following the transfer. If the reinvestment is less than the total amount obtained, only the proportional part of the gain corresponding to the amount effectively invested shall be excluded from taxation. In the case of acquiring only a portion of the new residence, the exemption shall be applied to the amount allocated to said acquisition.
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