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A taxpayer has enquired whether the exemption for reinvesting proceeds from the sale of a primary residence can be applied when investing the amount into the construction of a new home. The Directorate General for Taxes (DGT) clarifies that the two-year reinvestment period must be observed and that the construction work must be completed within a maximum of four years from the start of the investment.
Question posed: Possibility of applying the reinvestment exemption for the amount reinvested within the two-year period.
For the exemption due to reinvestment in the construction of a primary residence, two conditions must be met: 1) applying the total amount obtained to the construction within a period of two years from the sale of the previous residence. 2) that the construction is completed within a period not exceeding four years from the start of the investment, except for extensions due to exceptional circumstances. The calculation of the two-year period was suspended between March 14 and May 30, 2020, due to COVID-19 regulations.
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