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A taxpayer inquired whether they could apply the primary residence reinvestment exemption after ceasing to reside in their home in January 2023 to move into a rental property. The DGT ruled that the transferred property retains its status as a primary residence for up to two years after the taxpayer stops living there.
Question raised: Whether the exemption for reinvestment in the habitual residence is applicable.
For the exemption to apply, both the transferred and the acquired property must be the habitual residence. The transferred property is considered habitual if it was so up to any day within the two years preceding the date of transfer. The reinvestment must be carried out within a period not exceeding two years from the date of transfer of the habitual residence.
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